https://www.taxtmi.com/acts?id=47891 The amendment inserts language into section 234C to make the section applicable where the assessee who is liable to pay advance tax under section 208 has failed to pay such tax, thereby linking section 234C's default consequences to advance-tax non-payment; the insertion is deemed effective from the stated retrospective date. en-us Mon, 27 Jan 2025 14:38:40 +0530 Mon, 27 Jan 2025 16:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47891 The amendment inserts language into section 234C to make the section applicable where the assessee who is liable to pay advance tax under section 208 has failed to pay such tax, thereby linking section 234C's default consequences to advance-tax non-payment; the insertion is deemed effective from the stated retrospective date. Act-Rules F. Acts / Amendment Acts Mon, 27 Jan 2025 14:38:40 +0530 https://www.taxtmi.com/acts?id=47891