Penalty Imposed u/s 271(c) for TDS Non-Compliance is Civil, No Need to Prove Taxpayer's Bad Motive.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil liability and therefore, bad motive on the part of the assessee is not essential to be proved.....