Preparing the draft complaint petitions in prosecution cases

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....(d) ,276B Statute: Income - Tax Act, 1961 It has come to the notice of Board that a good case of prosecution under Section 276(d)/276B of the Income-tax Act, 1961 instituted at the instance of one C....

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.... It will be noted from Section 192 that the liability for deduction of tax from salary arises every month. Therefore, if the failure to deduct tax from salaries or payment thereof to the credit of the....