Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

X X X X Extracts X X X X

....im as required by or under the provisions of Chapter XVII-B; or 9[(b) pay tax or ensure payment of tax to the credit of the Central Government, as required by or under- (i) sub-section (2) of section 115-O; (ii) the proviso to section 194B; (iii) the first proviso to sub-section (1) of section 194R; (iv) the proviso to sub-section (1) of section 194S; or] 10[(v) sub-section (2) of sect....

X X X X Extracts X X X X

....use, fails to deduct or after deducting fails to pay the tax as required by or under the provisions of sub-section (9) of section 80E or Chapter XVII-B, he shall be punishable with rigorous imprisonment for a term which may extent to six months, and shall also be liable to fine which shall be not less than a sum calculated at the rate of fifteen per cent. per annum on the amount of such tax from t....

X X X X Extracts X X X X

....ous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.]" 5.  Substituted vide Section 56 of the Finance Act, 1997 w.e.f. 01-06-1997 before it was read as,  "4[2....

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B