Section 194C , Section 194D , Section 194DA, Section 194E , Section 194EE , Section 194F , Section 194G , Section 194H , Section 194I , Section 194IA , Section 194IB , Section 194IC , Section ... Section 202 , Section 203 , Section 203A , Section 203AA , Section 204 , Section 205 , Section 206 , Section 206A , Section 206AA , Section 206AB , Section 206B , Section 206C , Section
fails to collect the tax as per the provisions of section 394, shall, irrespective of such failure, be liable ... provisions of clause (a). [ Similar to Section 203A , Section 206AA , Section 206CC , Section 200 , Section 206A , Section 206C , Section 194IA , Section 194IB , Section 194M , Section
section (1) (Table: Sl. No.8); (b) if the amount being remitted out is a loan obtained from any financial institution as defined in section ... force, or in the Indian Forest Act, 1927. [ Similar to Section 206C from The Income Tax Act, 1961 - Also Refer
specified in sub-section (5). (7) No penalty shall be levied under section 412 on the person mentioned in sub-section (1), unless the Assessing ... deduct or collect and pay such tax. [ Similar to Section 201 and Section 206C from The Income
such period as may be prescribed; (b) an employer referred to in section 392(2)(a) shall issue a certificate to the employee, in respect ... section (1) or (3) after giving reasonable opportunity to the applicant. [ Similar to Section 197 , Section 195 , Section 203 and Section 206C from The Income
section, shall affect the charge of tax on such income under section 4(1). (4) The payment of tax referred to in sub-section ... said sub-section; (b) the tax year for which the credit may be given. [ Similar to Section 190 , Section 199 and Section 206C from
authorities have not considered the proviso contained under sub section (6A)
of Section 206C of the Income Tax Act.
1
ITA No.246/LKW/2018 ... section 3 was inserted into
section 201 and a limitation had been provided for the passing of the order under
section 201(1) and section
assessing officer under section 234E of the Act, which is wrong section
and correct section is section 200A of the Act, under which the assessing ... this juncture, it is appropriate to mention Sub- section 3 of
Section 206C of the Act, which reads as under:
"206C. Profits and gains
assessing officer under section 234E of the Act, which is wrong section
and correct section is section 200A of the Act, under which the assessing ... this juncture, it is appropriate to mention Sub- section 3 of
Section 206C of the Act, which reads as under:
"206C. Profits and gains
lower rate in view of any
notification issued under sub-section (12) of section 206C .‖;
(b) in rule 37-I,--
(i) in sub-rule ... purposes of sub-
section (IF) or, sub- section (IG) or, sub-section (1H) of section 206C , credit for
tax collected at source shall be given
