https://www.taxtmi.com/acts?id=48922 Clause 477 criminalises failure to deposit tax collected at source to the credit of the Central Government, rendering the person liable to imprisonment and fine; the section does not apply if the tax collected is deposited to the Central Government on or before the time prescribed for filing the statement under section 397(3)(b). en-us Fri, 14 Feb 2025 14:21:37 +0530 Fri, 14 Feb 2025 14:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48922 Clause 477 criminalises failure to deposit tax collected at source to the credit of the Central Government, rendering the person liable to imprisonment and fine; the section does not apply if the tax collected is deposited to the Central Government on or before the time prescribed for filing the statement under section 397(3)(b). Act-Rules Bills Fri, 14 Feb 2025 14:21:37 +0530 https://www.taxtmi.com/acts?id=48922