Laws / Income Tax Law / 57A

57A - Consequences of the issuance of certificate of tax deduction or collection without actual deduction, collection or payment [new]

57A. Consequences of the issuance of certificate of tax deduction or collection without actual deduction, collection or payment.-
(1) Where a person issues a certificate of deduction or collection of tax at source without actual deduction or collection or payment to the credit of the Government, without p...

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