deducted or collected was not furnished under section 203 or section 206C to the person furnishing his return of income; (b) such certificate is produced
cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
collection of tax at source under sub-section (3A) of section 206C thereof for the month of February or March, 2020, or for the quarter ... source under proviso to sub-section (3) of section 206C thereof for the month of February or March, 2020, or for the quarter ending
cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
Section 206C in The Income Tax Act, 1961
206C. Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap
section (2), where interest is charged under sub-section (7) of section 206C on the amount of tax specified in the intimation issued under
section 200 or the proviso to sub-section (3) of section 206C, he shall be liable ... section 200 or the proviso to sub-section (3) of section 206C. (4) The provisions of this section shall apply to a statement referred
cases in which tax has to be collected under section 206C of the Income-tax Act, the collection shall be made at the rates specified
cases in which tax has to be collected under section 206C or under the proviso to section 194B of the Income-tax Act, the collection
proviso to sub-section (3) or under sub-section (3A) of section 206C] [ Inserted by Act 21 of 2006, Section ... section (2A) of section 200 or sub-section (3A) of section 206C,] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated