Sec 276BB to be included for prosecution against persons failing to pay TCS

Last updated: 03 February 2022

Alignment of the provisions relating to Offences and Prosecutions under Chapter XXII of the Act 1. Sections 269UC/UE/UL along with other provisions of Chapter XX-C have been made inapplicable with effect from 01.07.2002. Vide Finance Act, 2002, section 269UP was introduced providing that the prov

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