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Section 11: Consequences of failure to deduct or to pay tax.

The Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.State Act of Telangana · Act 22 of 1987

(1) if an assessee (not being an officer of the State Government or the Central Government) does not deduct the tax at the time of payment of salary or wages or after deducting, fails to pay the tax as required by or under this Act, he shall-

(a) be deemed to be an assessee in default in respect of the tax; and

(b) be liable to pay such interest as may be prescribed on the amount of tax due for each month or part thereof for the period for which the tax remains unpaid.

(2) If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay interest at the rate and in the manner laid down in sub-section (1).

Where this provision sits

ActThe Telangana Tax on Professions, Trades, Callings and Employments Act, 1987.
Section11
Marginal noteConsequences of failure to deduct or to pay tax.
JurisdictionState of Telangana
StatusIn force as published by the source

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