https://www.taxtmi.com/acts?id=49315 The substituted subsection makes a person liable to a penalty equal to the amount of tax that the person failed to deduct or failed to pay where deduction or payment was required under the statutory withholding and specified payment provisions, thereby imposing a monetary sanction measured by the unpaid or undeducted tax. en-us Tue, 18 Feb 2025 16:05:19 +0530 Tue, 18 Feb 2025 16:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49315 The substituted subsection makes a person liable to a penalty equal to the amount of tax that the person failed to deduct or failed to pay where deduction or payment was required under the statutory withholding and specified payment provisions, thereby imposing a monetary sanction measured by the unpaid or undeducted tax. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 16:05:19 +0530 https://www.taxtmi.com/acts?id=49315