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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Recovery of tax u/s 179(1) from directors against the dues of ...

Income Tax

March 26, 2019

Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was to be used also for penalty and interest - If the word “ Tax” is not read in that way, there will be loss of interest and penalty to the State Exchequer.

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