Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Section 201 - Consequences of failure to deduct or pay TDS

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 37 - SEC - 201: CONSEQUENCES OF FAILURE TO DEDUCT OR PAY TDS SECTION 201(1): FAILURE TO DEDUCT OR FAILURE TO PAY TDS If any person who is liable to deduct TDS does not deduct the whole or any part of the tax or after deducting fails to pay the whole or any part of the tax, then, he shall be deemed to be an Assessee in Default in respect of the tax not so deducted or not to paid. Consequently he s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- (i)has furnished his return of income under section 139; (ii)has taken into account such sum for computing income in such return of income; and (iii)has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from a chartered accountant in such form as may be prescribed. SECTION 201(1A): LATE DEDUCTION OF TDS OR LATE PAYMENT OF TDS If any person, does not deduct the whole or any part of the tax within the time prescribed or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version