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CMS 1.0 102120000000073646 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,...

102120000000073934 2025-11-02 Second Schedule - [] - THE SECOND SCHEDULE [See section

250 or section 254 or section 260 or section 262 or section 263 or...