Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act - (08 Jan 2026)
DIRECT TAXATION
Delhi High Court held that a belated or subsequent deposit of TDS does not absolve an assessee or company officials from criminal liability under Section 276B of the Income Tax Act, 1961, emphasizing that timely compliance is mandatory to avoid prosecution.
Tags : PAYMENT CRIMINAL LIABILITY INCOME TAX ACT
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