CBDT Instruction on Section 271C Of The Income – Tax Act, 1961 – Penalty – For Failure To Deduct Tax At Source – Explanation 5 – Amendment To Section 271(1)(C) By Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1986

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SECTION 271C OF THE INCOME – TAX ACT, 1961 – PENALTY – FOR FAILURE TO DEDUCT TAX AT SOURCE – EXPLANATION 5 – AMENDMENT TO SECTION 271(1)(C) BY TAXATION LAWS (AMENDMENT AND MISCELLANEOUS PROVISIONS) ACT, 1986 INSTRUCTION NO. 1882, DATED 5-6-1991 Instances have come to the notice of the Board where the provisions of Explanation 5 to section…

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