Q284
Under Section 271C of the Income Tax Act, 1961, the amount of penalty for failure to deduct tax at source is
A.
10% of tax which is otherwise deductible under Section 194C
B.
100% of tax which is otherwise deductible under Section 194C
AnswerC.
200% of tax which is otherwise deductible under Section 194C
D.
300% of tax which is otherwise deductible under Section 194C
Answer: Option B
Solution
Answer: Option B
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