TMI BlogFailure to pay tax deducted or collected at source or to pay dividend or income distribution tax.X X X X Extracts X X X X X X X X Extracts X X X X ..... at source by him as required by, or under, the provisions of Sub-chapter A or Sub-chapter B of Chapter XII; (b) the dividend distribution tax under section 109; or (c) the tax on distributed income under section 110, he shall be punishable— (i) with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years ..... X X X X Extracts X X X X X X X X Extracts X X X X
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