Section – 271C : Penalty for failure to deduct tax at source
March 7, 2018
Section – 271D : Penalty for failure to comply with the provisions of section 269SS
March 7, 2018

Section – 271CA : Penalty for failure to collect tax at source

271CA. (1) If any person fails to collect the whole or any part of the tax as required by or under the provisions of Chapter XVII-BB, then, such person shall be liable to pay, by way of penalty, a sum equal to the amount of tax which such person failed to collect as aforesaid.

(2) Any penalty imposable under sub-section (1) shall be imposed by the Joint Commissioner.

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