https://www.taxtmi.com/acts?id=48499 The amendment provides that penalties for failure to collect tax at source under section 271CA(1) shall, on and after 1st April, 2025, be imposed by the Assessing Officer instead of the Joint Commissioner, subject to the procedural limits in the related provision of section 274(2). en-us Sat, 01 Feb 2025 14:48:05 +0530 Sat, 01 Feb 2025 14:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48499 The amendment provides that penalties for failure to collect tax at source under section 271CA(1) shall, on and after 1st April, 2025, be imposed by the Assessing Officer instead of the Joint Commissioner, subject to the procedural limits in the related provision of section 274(2). Act-Rules Bills Sat, 01 Feb 2025 14:48:05 +0530 https://www.taxtmi.com/acts?id=48499