Section 448(b)(ii) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 448(b)] [Section 448] [Entire Act]

Union of India - Subsection

Section 448(b)(ii) in The Income Tax Act, 2025

(ii)Note 6 to section 393(1) (Table: Sl. No. 8), then, the Assessing Officer may impose on him, a penalty equal to the tax which such person failed to deduct or pay or ensure payment of, as aforesaid.

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 448(b)(ii) in The Income Tax Act, 2025