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CMS 1.0 102120000000071438 2025-11-01 271C Penalty for failure to deduct tax at source...[] Penalty for failure to deduct tax at source. 271C. (1) If any person...

(1) of section 271, section 271A, section 271AA section 271B, section...

(B) section 271, section 271A, section 271AAA, section 271AAB, section...

sub-section (2) or sub-section (3) or sub-section (5) of section 185 in respect...271,...

such person failed to collect as aforesaid. (2) Any penalty imposable under sub-section

Circular No. 2/2018​ PDF Circular2_2018.pdf 2018-02-15 2018-02-15

from time to time (whether by way of relaxation of any of the provisions of sections...115WF, 115WG, 115WH, 115WJ, 115WK, 139, 143, 144, 147, 148, 154, 155, 158BFA,...

2018-07-13 PDF sep-rules-calling-stakeholder-comments-13-07-2018.pdf

of section 28 Amendment of section 28 63....In the Customs Act, in section 28,— (i) in...

of section 11B Amendment of section 11B 180....11B shall be numbered as sub-section (1) thereof and after sub-...

of section 11 Amendment of section 11 179....11,— (i) after sub-section (4), the following...

of section 125 Amendment of section 125 95....In the Customs Act, in section 125,— (i) in...

of section 19 Amendment of section 19 192....sub-section (1) as so renumbered, the following...

of section 5 Amendment of section 5 214....In section 5 of the principal Act,— (a) for...

of section 12A Amendment of section 12A 147....12A shall be numbered as sub-section (1) thereof and after...

of section 33 Amendment of section 33 170....In section 33 of the principal Act, in sub-section...

of section 28K Amendment of section 28K 69....In the Customs Act, in section 28K, in sub-section...

of section 18 61....In the Customs Act, in section 18,— (i) in sub-section (1), in the opening portion..., after the...

of section 17 60....In the Customs Act, in section 17,— (i) in sub-section (2),— (a) for the words...46 or...

of section 40 174....In section 40 of the principal Act, in sub-section (1), for the words, brackets and...figures...