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CMS 1.0 102120000000834000 2025-11-01 271C Penalty for failure to deduct tax at source...for failure to deduct tax at source Penalty for failure to deduct tax at source....

(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

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,...

business, there shall, in accordance with and subject to the provisions of this section...deduction under any other provision of this Chapter, the deduction under this...

10 of 1949), applies (including any bank or banking institution referred to in section...1898), there shall, in accordance with and subject to the provisions of this...