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Failure to pay the tax collected at source
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....nt for a term up to two years, or with fine, or with both, where the amount of such tax exceeds fifty lakh rupees; or (b) with simple imprisonment for a term up to six months, or with fine, or with both, where the amount of such tax exceeds ten lakh rupees but does not exceed fifty lakh rupees; or (c) with fine, in any other case: Provided that the provisions of this section s....
TaxTMI
TaxTMI