Tag: Section 476

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

      No Comments on 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 »

Consequences of TDS / TCS defaults

      8 Comments on Consequences of TDS / TCS defaults

The following table highlights the applicable provisions and implications of non-compliance with TDS / TCS requirements, including failure to deduct, collect or deposit tax : Nature of Default Old Section… Read more »