Failure to pay the tax deducted or collected at source or to pay the dividend distribution tax

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..... deducted or collected at source or to pay the dividend distribution tax 234. (1) A person shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine, i .....

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..... th of default, or part thereof, for the period commencing from the date on which the amount was required to be paid to the credit of the Central Government and ending with the date of payment or the d .....

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