Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Prosecution proceedings under section 276B - TDS default - If ...

Income Tax

May 19, 2015

Prosecution proceedings under section 276B - TDS default - If the offence is compounded before institution of the proceedings there would be no question thereafter of instituting proceedings for a failure referred to in section 276B of the Act. - HC

View Source

 


 

You may also like:

  1. Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC

  2. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  3. Prosecution Proceedings - Offence u/s 276B and 278B - not depositing the TDS amount - The court acknowledged that the petitioners provided reasonable explanations for...

  4. Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with...

  5. TDS default - Offences punishable u/s 276B r.w.s. 278B - the petitioners have deducted tax at source but failed to credit the same to the account of the Central...

  6. TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

  7. Prosecution u/s 276B r.w.s. 278B - failure to deposit TDS deducted to govt account within the prescribed time - the petitioners cannot escape from the rigour of Section...

  8. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  9. Default in payment of service tax - Prosecution proceedings against the director of the company - offence punishable u/s 89 of Finance Act, 1994 r.w.s. 9 and 9AA of...

  10. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

 

Quick Updates:Latest Updates