https://www.taxtmi.com/acts?id=48498 The Bill inserts a proviso in sub section (2) of section 271C so that penalties for failure to deduct tax at source, previously to be imposed by the Joint Commissioner, shall on and after the effective date be imposed by the Assessing Officer, subject to the provisions of sub section (2) of section 274. en-us Sat, 01 Feb 2025 14:47:53 +0530 Sat, 01 Feb 2025 14:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48498 The Bill inserts a proviso in sub section (2) of section 271C so that penalties for failure to deduct tax at source, previously to be imposed by the Joint Commissioner, shall on and after the effective date be imposed by the Assessing Officer, subject to the provisions of sub section (2) of section 274. Act-Rules Bills Sat, 01 Feb 2025 14:47:53 +0530 https://www.taxtmi.com/acts?id=48498