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Section 271C4 Section 1922 Section 10(5)2

STATE BANK OF INDIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR

In the result, the penalty so levied under section 271C is hereby directed to be deleted

ITA 1135/JPR/2018[2012-13]Status: DisposedITAT Jaipur31 Dec 2018AY 2012-13

For Appellant: Smt. Neelam Ashok (C.A.)For Respondent: Shri J.C. Kulhari (JCIT) a

Section 10(5)Section 192Section 201Section 201(1)Section 271C

TDS) brokerage etc. The Tax deducted has to be deposited by the payer to the revenue department on behalf of the payee. In case the payer doesn't deduct the tax at source, the payer is liable to pay penalty u/s 271C of the ITA. The provisions of Section 271C which provides for penalty for failure to deduct