Section 271CA of ITA, 1961 : Section 271Ca: Penalty For Failure To Collect Tax At Source
ITA, 1961
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Explanation using Example
Imagine a scenario where ABC Pvt. Ltd. is a company that provides consultancy services and is required to collect tax at source (TCS) on certain transactions as per Chapter XVII - BB of the Income-tax Act, 1961. However, due to an oversight in t...
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