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2010 (11) TMI 17 - HC - Income TaxFailure to deduct TDS - principal officer - scope and liability of principal officer - punishment u/s 276B - person responsible for paying u/s 204 - Held that: - the director is not included within the ambit of Sub-clause (a) of Section 2(35) of the Act. In case the Income Tax Officer seeks to prosecute the director along with the company for an offence punishable under Section 276-B of the Act, then he has to issue a notice under Sub-clause (b) of 2(35) of the Act expressing his intention to treat the director as "principal officer" of the company.
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