https://www.taxtmi.com/acts?id=46110 Amendment replaces the wilfulness standard with a without good and sufficient reasons test for failure to deduct or pay tax, adds a requirement to pay simple interest from the date tax was deductible until payment, and makes the tax together with that interest a statutory charge. en-us Thu, 12 Dec 2024 15:04:12 +0530 Thu, 12 Dec 2024 16:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46110 Amendment replaces the wilfulness standard with a without good and sufficient reasons test for failure to deduct or pay tax, adds a requirement to pay simple interest from the date tax was deductible until payment, and makes the tax together with that interest a statutory charge. Act-Rules F. Acts / Amendment Acts Thu, 12 Dec 2024 15:04:12 +0530 https://www.taxtmi.com/acts?id=46110