Section 279A of ITA, 1961 : Section 279A: Certain Offences To Be Non-Cognizable

ITA, 1961

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Explanation using Example

Imagine a business owner, Mr. Sharma, who fails to deposit the Tax Deducted at Source (TDS) within the prescribed time. This is an offence under Section 276B of the Income-tax Act, 1961. Despite this being a serious matter, according to Section 279A, this offence is classified a...

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