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Failure to pay tax collected at source
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.... 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.] (2) The provisions of this section shall not apply if the payment....
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