ITMS

৩১৫ - Penalty for failure to deduct or collect tax at source and deposit the same in the Government treasury

2025-26 2024-25 2024-25 2023-24

315. Penalty for failure to deduct or collect tax at source and deposit the same in the Government treasury.—
(1) Any person shall be punished with rigorous imprisonment for a term which may extend to 1 year, or with fine, or with both, if he, without reasonable cause—
(a) fails to levy or collect and pay the tax ...

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