Preparing the draft complaint petitions in prosecution cases

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....  Dated : July 17, 1973 Section(s) Referred: 276(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....

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....Act filed by C.I.T. Madras are printed for future guidance. 3. It will be noted from Section 192 that the liability for deduction of tax from salary arises every month. Therefore, if the failure to....