Section 276-B Criminal Prosecution for TDS default – Who is liable?

Eckhard Garbers Vs Shri Shubham Agrawal (Sessions Court, Mumbai) Section 276-B Criminal Prosecution for TDS default: Chief Finance Officer, who was responsible for the day to day finance matters including recovery of TDS from the customers and to deposit in the account of the Central Government, was prima facie responsible for the criminal prosecution for the alleged default committed, but, certainly, the Director, who is not in­charge of and not responsible for day to day business of the Company, is not liable for criminal prosecution, unless specifically it is described in the complaint how...