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Failure to pay tax deducted or collected at source or to pay dividend or income distribution tax.
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....sp; (a) the tax deducted, or collected, at source by him as required by, or under, the provisions of Sub-chapter A or Sub-chapter B of Chapter XII; (b) the dividend distribution tax under section 109; or (c) the tax on distributed income under section 110, he shall ....
TaxTMI