Delayed self-assessment tax payment cannot be construed to be a tax arrear for VSV Scheme

Macrotech Developers Limited Vs PCIT (Bombay High Court)

In so far the prosecution against the petitioner is concerned, the same has been initiated under section 276-C(2) of the Act because of the delayed payment of the balance amount of the self-assessment tax. Such delayed payment cannot be construed to be

Please become a Premium member. If you are already a Premium member, login here to access the full content.