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Amendment of section 206C

Section 54 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 54 - 54. In section 206C of the Income-tax Act, after sub-section (3), the following sub-sections shall be inserted with effect from the 1st day of June, 2015, namely:- (3A) In case .....

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reasury Officer or the Cheque Drawing and Disbursing Officer or any other person, by whatever name called, who is responsible for crediting such tax to the credit of the Central Government, shall deliver or cause to be delivered to the prescribed inc .....

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