Daily Archives: May 27, 2026

Higher Rate of TDS for Non-Furnishing of PAN – Section 397(2) (206AA & 206CC)

The provisions relating to higher deduction or collection of tax at source in cases where Permanent Account Number (PAN) is not furnished have been restructured under the Income-tax Act, 2025…. Read more »

Failure to Pay TDS to Government – Section 476 (276B)

The provisions relating to prosecution for failure to deposit Tax Deducted at Source (TDS) to the credit of the Central Government have been restructured under the Income-tax Act, 2025. The… Read more »