Section 201 : Consequences of failure to deduct or pay .
201. (1) Where any person, including the principal officer of a company,â (a) who is required to deduct any sum […]
201. (1) Where any person, including the principal officer of a company,â (a) who is required to deduct any sum […]
200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person
200. (1) Any person deducting any sum in accordance with the foregoing provisions of this Chapter shall pay within the
199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government
198. All sums deducted in accordance with the foregoing provisions of this Chapter shall, for the purpose of computing the
197A. (1) Notwithstanding anything contained in section 194 or section 194EE, no deduction of tax shall be made under any
197. (1) Subject to rules made under sub-section (2A), where, in the case of any income of any person or
196D. (1) Where any income in respect of securities referred to in clause (a) of sub-section (1) of section 115AD,
196C. Where any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to
196B. Where any income in respect of units referred to in section 115AB or by way of long-term capital gains