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Penalty for default in payment of tax arrear.

Section 44 - Acts - PENALTIES - Other Direct Tax / Income Tax - Section 44 - 44. (1) Every person who is an assessee in default, or an assessee deemed to be in default, as the case may be, in making payment of tax, and in case of continuing default b .....

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as paid the tax. Clause 44.-relates to This clause seeks to provide that every person who is an assessee in default, or an assessee deemed to be in default in respect of payment of tax, and in case of continuing default by such assessee, he shall be .....

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