Section 146A: Offences relating to deduction of tax at source

146A. Offences relating to deduction of tax at source Any person who— (a) fails to pay the amount of income tax required to be deducted under section 111C; (b) fails to give the statement of income tax deduction as required under section 111K (1) (a) and (3); (c) fails to submit the statement of particulars as required under section 111K (1) (b), (2) and (3); (d) submits a statement referred to in paragraph (b) or (c) which is false or misleading in any material particular; (e) without lawful authority, discloses to any person, other than the Director-General, any information concerning any person subject to tax deduction under Sub-part BA; or (f) otherwise contravenes any provision of Sub-part BA of Part VIII, shall commit an offence and shall, on conviction, be liable to a fine not exceeding one million rupees and to imprisonment for a term not exceeding 8 years. [S. 146A inserted by s. 18 (zzc) of Act 15 of 2006 w.e.f. 7 August 2006; s. 27 (z) of Act 18 of 2016 w.e.f. 1 January 2017.] 146B. — [S. 146B inserted by s. 18 (zzc) of Act 15 of 2006 w.e.f. 7 August 2006; amended by s. 17 (zd) of Act 17 of 2007 w.e.f. 22 August 2007; amended by s. 9 (x) of Act 10 of 2010 w.e.f. 24 December 2010; repealed by s. 8 (zn) of Act 37 of 2011 w.e.f. 1 January 2013 in respect of the year of assessment commencing on 1 January 2013 and in respect of every subsequent year of assessment.] I5 – 93 [Issue 9] Income Tax Act