time. This was as per provisions of sub-section (7) of section 206C of the Income Tax Act. The assessee furnished the returns as under ... under :
Financial year
Short collection of TDS including interest under section 206C
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
Excise Department, Government of U.P. As per the provisions of section 206C of the Act a person being seller of alcoholic liquor, forest produce ... therefore, the ignorance of the knowledge of the provisions of section 206C of the Act was only an eyewash. While relying on the decisions
paid
under section 115WJ or collected at source under
section 206C or paid by way of advance tax or
treated as paid under section ... fringe benefits; or
(ii) the tax collected at source under section 206C; or
(iii) any tax paid by way of advance
self assessment tax. Unlike
other sections i.e. 115WJ (fringe benefit tax), 206C (tax
collected at source), 199 (advance tax), section 140A (self
assessment ... paid under section 115WJ
or collected at source under section 206C or paid by way of
advance tax or treated as paid under section
paid
under section 115WJ or collected at source
under section 206C or paid by way of advance
tax or treated as paid under section
refund is out of any tax collected at source
under section 206C or 1964 paid by way of advance tax or
treated as paid under
Court On Its Own Motion vs Commissioner Of Income Tax on 14 March, 2013
Author
paid under section 115WJ
or collected at source under section 206C or paid by way of
advance tax or treated as paid under section
India and are not much
relevant in construing sections 44AC and 206C of the Act.‖
28. It is clear from the aforesaid quote that
