Investigation in Criminal Cases

Investigation in Criminal Cases

The police department is entrusted to scientifically investigate the criminal cases and disclose the reality in fair manner. The legal system of India is very strong and everyone should salute police officers and subordinate staff to play to great role in protecting the interests of public. I can easily recall many cases, in which police department brought reality in front of public instead of major difficulties on their part. Today, the sensitive information is being theft by abusing the ‘Right to Information Act’ and the security of India has become uncertain due to easy access to confidential information in public domain. Earlier we learned that investment in Crypto-currencies is one form of Cyber Crime and we should not invest in such speculative things.

Various Forms of Crime:

The crime is taking various forms and new methods; techniques are adopted by the criminals for committing the crime. The detection of crime also requires new methods and techniques to disclose the new method of criminals for committing crimes. Even the eye-witness are proved wrong sometimes during the investigation of the cases. The victims of the cases also provide incomplete information and become hostile sometimes. The popular cases sorted out very intelligently by the police are, ‘Babri Masjid Demolition Case’, ‘Arushi Murder Case’, ‘Irshat Jahan Encounter Case’ etc.

Types of Crimes:

The crimes are increasing day by day and most of the cases are relating to Murder, Sexual offence, Suicide, Narcotics, Rape, Burglary, Dowry death, Infanticide, Forgery, Robbery, Conspiracy, Assassination, Kidnapping, Hacking, Terrorism, Bribe, and Theft. Sometimes, the beggars are targeted for criminal activities, but one should always remember that beggars are not begging for the sake of begging.

Crimes in Government Offices:

The Head of Offices, Head of Departments, and the Senior Officers having access to confidential information; are entrusted to safeguard the interest of stakeholders whose information is contained the records of the offices.

(i) Leakage of Sensitive Information:

There are a lot of charge-sheet filed by police department in courts for passing of sensitive information to unauthorized persons in return for personal gains. The case of ‘IAS Officer Ravi Inder Singh’ for charges of criminal conspiracy, destruction of evidence and bribing a government officer; is a nice case for study.

(ii) Disobey or refusing the orders of the Authority:

The orders of the authority cannot be refused in case, the orders are strictly to implement the rules and actions desired for the job. If a superior gives wrong order and asks to do something wrong, it can be proved a crime later on.

(iii) Using abusive language:

No employee can use abusive language with the seniors or bosses. If an employee use abusive language and boss considered it unfair, then the person can also be suspended on the basis of conduct rules. In order to prove the person using abusive language, his voice can be recorded and used as an evidence. In case of MTNL, New Delhi; the supreme court comes with the judgement, ‘using abusive language against a superior at the work-place is reason enough for dismissal’. In such cases, firstly an internal enquiry is done to find the person guilty of misconduct; thereafter the decision can be taken to give punishment as per service rules.

(iv) Use of bribe in official matters:

A case was registered under section 7 PC Act of 1988, vide case no. 45(A)/2005-DLI on 23^rd August 2005 on written complaint of Sh. Rajeev Kumar Arora; stating that Sh. I.P. Uniyal, JE, DDA agreed over telephone to accept the bribe of Rs. 15000 (Fifteen Thousands) with the direction to pay the bribe amount. Thereafter, a trap was laid and accused persons were caught red handed while demanding and accepting a bribe of Rs. 15000.

It is general practice now to catch the corruption government officers or officials demanding bribe through Vigilance team.

Methods to Detect and Prove Crimes:

(i) Use of informers:

It is very good and old practice of police department to use informers in disclosing the truth of the case. This method is very confidential and treated as personal by the officers. Everything is done with full secrecy.

(ii) Use of Third Degree Method:

In some cases, it becomes necessary to use third degree method on suspects of the crime, for getting the truth in sorting out the case. However, the person under suspicion always seek the support of provisions of ‘benefit of doubt’ from the court to get rid of the case. The rules and regulations to be followed in cases, are studied by the police officers and the officers use the resources to sort out the case with their intelligence.

(iii) Collecting Physical Clues and Evidences:

The police officers are entrusted to collect the physical clues to disclose the criminals. The police visit the location where crime is committed and collect the physical clues, pack them, preserve them, keep them safe to further investigation. The circumstances are studied to find out the evidences. An officer finds out ‘how the crime is committed’, ‘routes for approaching the spot point and escaping from there’ and ‘what happened during the whole event’; to collect the evidences of the crime. The physical clues collected from the crime-point are required to be kept safe from tempering.

It is required to note the position of each thing of the location i.e. doors, windows, other small items available on the crime-point; and the same if required are packed for scientific investigation. The photographs are captured for putting inside the case, for long-term study of the criminal case. Inquiries are held with the people available at nearby locations to bring the truth. Even the persons who approached the crime-point before the arrival of police or investigation team; are asked what they have done before their arrival.

The crime location is studied to know the routes, vehicles available at that point, documents available there, and position of dead body.

The police officers visiting the crime-point only collect the information and record the conversations, speeches of the witness available there and do not give the same information to other people standing nearby. In such cases, the disclosure of information can help the criminals to escape from the reach of the police.

The physical evidences collected from the crime-point are usually Weapons, Fingerprints, Footprints, Tyre Impression, Skid Marks, Hair, Fibbers and Fabrics, Glass & Paints, Blood Stains, Body Fluids, Semen Stain, Tool Marks, Soil & Dust, Marks of Entry and Exit, Trace Marks, Wounds, Mobile Phones, Cigarette Buds, Torch, Wallet, Guns, Cartridge, Cloth Piece, Bite Marks, Buttons, Spectacles/Googles, Foot ware, Diary etc.

(iv) Use of Forensic Science:

The police also use forensic science to detect the crime and reach the criminals. The forensic science helps in recognizing, identifying, and evaluating the physical evidences, keeping in view the methods and principles of natural sciences. The forensic laboratories are used by police department and investigating agencies i.e. Vigilance Departments, Judiciary, Law Enforcement Agencies to detect the criminal cases.

(v) Using Bio-metric Evidences:

The finger-prints, feet prints, moving patterns of the feet etc. are the bio-metric evidences used to trace the criminals. In most of the cases relating to theft and burglary, the bio-metric evidences are sufficient to trace the criminals. It is well known that the finger prints are unique, permanent, and inimitable; can best be used to sort out the cases.

The laboratories help in DNA fingerprinting for the evidence in criminal cases. The DNA fingerprinting is an un-questionable evidence against the accusation. For DNA fingerprinting, the sources generally used are Blood, Semen, Saliva, Urine, Hair, Teeth, Bone, Tissue, Sweat, and Dandruff.

In various criminal cases, only DNA testing is proved effective to detect the crime like ‘Disputed paternity cases, ‘Sexual Assault’, Baby theft cases’, ‘Trafficking of Human organs’, ‘Dead body beyond recognition’, ‘Missing Persons’ etc.

(vi) Using Voice Identification Methods:

The voice identification is also used to sort out the criminal cases. In cases of kidnapping, terrorist threats, and recent case of ransomware cyber-crime; the voice of criminal required to be identified for sorting out the case. In bribe cases, the voice can be recorded by the person and it can be used as an evidence to put the criminal behind the bars.

The voice is identified on various parameters such as language spoken, style of talk, use of expressive words, grammar in used language, intensity of respiratory system of speaker, flow of speech, tongue activity in speech, loudness in voice, pauses in speaking sentences etc.

Difficulties in sorting out Criminal Cases:

In most of the cases, the police officers failed to find out the criminals committing the crime. The practical difficulties which are beyond the control of police, required to focused and it is must to ensure better resources to strengthen the power of the police for better law and order situation:

(i) Using modes of transport to escape:

The first thing came in the mind of the criminal, is to escape from the police. Today, due to economic development, the means of transport are easily accessible to the criminals. The criminals try to escape even from the nation and re-establish themselves in other countries. It is required to ensure best transportation means in the hands of police officers to catch the criminals.

(ii) Increasing population in Metro Cities:

The second thing came in mind of criminals, is to hide themselves from the police. They change their identity and settle themselves in metro cities. Due to increased population and high density of population in metro cities, it becomes very difficult to trace such criminals. The police of metro cities require resources to trace the criminals, coming from other areas of nation to hide themselves from the police.

(iii) Knowledge and Skills to use Technical Gadgets:

The criminals apply their mind to convict the crimes and stay far from being traced by the police. Due to inventions and scientific progress, the criminals are usually technically sound than the police officers. They are equipped with technical knowledge and use their knowledge in committing the crimes. The Cyber Cell of Police Department, has limited resources to trace such criminals. The cyber cell takes the help of investigating agency which further use tools to detect the crime. It is required to train the police officers in using forensic science for detecting the crimes. The role of investigating agencies by using forensic science and investigation techniques, is increasing to detect the crimes. The press media is also helping the police department to provide enough clue or proofs to use forensic investigation in sorting out the cases.

Created 22^nd June, 2019

*Copyright © 2019 Dr. Lalit Kumar. All rights reserved.

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Penalties for Non-Compliance of TDS Provisions

Penalty for Non-Compliance of TDS Provisions

A Drawing and Disbursing Officer (DDO) works as Income Tax Assessing Officer for the employees working under his supervision particularly in making the payments of salaries and other remuneration. In case any provision of income tax is not followed then the DDO may face the penalty, levy of interest, and even initiation of prosecution proceedings. Let’s understand everything most simply:

Figure: Penalties for Non-Compliance of TDS Provisions

(i) In case, Tax is not Deducted at Source:

A DDO is entrusted for ‘Tax Deduction at Source’ on an average basis as per the estimated tax liability to be paid by the employees. He is responsible for deducting the accurate amount of tax and in case, he failed to deduct tax or it is found that there is a short deduction of tax at his level, interest on the amount deducted at source can be levied upon the DDO.

(ii) Delay in Deduction of TDS and Section 201 (1A) of Income Tax Act:

The section 201(1A) states that any person who is liable to deduct TDS, if makes default in the deduction and/or payment of tax deducted at source; the person will be treated as ‘Assessee in Default’.

In case, there is a delay in deduction of ‘Tax Deduction at Source (TDS)’, the employer will be charged simple interest at 1% per month or part thereof, for the period ‘from the month in which TDS was deductible to the date of deduction’. In case of any part of the month, part of the month will be considered as a full month. For example, if the delay in deduction of TDS is 1 month and 1 day, then it will be taken as 2 months and the simple interest on the ‘amount not deducted as tax’ for 2 months at the rate of 1% per month will be charged.

Example for the delay in deduction of TDS:

Suppose salary is paid on 30^th April for an amount of Rs. 1,20,000 and no tax is deducted at source. The employer deducted the TDS of this payment on 10^th June; making a delay of 1 month and 10 days. Since the TDS was at the rate of 30% i.e. 120000 x 30% = 36000; the interest will be levied for this delay will be = 36000 x 2 x 1% = Rs. 720.

Even if the payment of salary is made on 30^th April and Tax is deducted thereafter on 1^st May, the deductor will be liable to pay 1 month’s interest for delay in the deduction of TDS.

(iii) Delay in Payment of TDS and Section 201 (1A) of Income Tax Act:

In case, the Tax is deducted at source but the deducted tax is not paid to the income tax department by due date i.e. (last day of the month for electronic transfer of payment and 7^th of next month for payment through Challans); then a simple interest at the rate of 1.5% per month and part thereof will be levied for the period ‘from the month in which TDS was deducted to the date of payment of tax’.

(d) Example for Delay in Payment of TDS:

In the above example, the TDS was deducted with delay on 10^th June instead of 30^th April. The TDS was supposed to be paid up to 7^th May while it is paid on 30^th June, therefore interest will be levied for the months from ‘the month in which it ought to be deducted’ to ‘the month in which the TDS is paid’ i.e. 2 Months i.e.

Interest = 36000 x 2 x 1.5% = Rs. 960.

(iv) Penalty and Imprisonment under Section 271C and 276B of Income Tax Act:

In case, the deductor who was supposed to deduct tax and pay within the prescribed time as determined by the income tax department; failed to deduct and pay such TDS in whole or part thereof under the second provision of Section 194B, then the person shall be liable to pay a sum equal to the amount of tax not deducted or paid in form of ‘Penalty’ under section 271C of Income Tax Act. Further, if the deductor failed to pay deducted TDS into the credit of Central Government within the prescribed time, he shall be punishable with rigorous imprisonment for a term between 3 months to 7 years, along with a fine.

(v) Non-furnishing of Certificate of TDS to the Employee or other persons:

Furnishing of Form 16 or Form 16A:

The deductor is entrusted to furnish a certificate i.e. Form 16 or 16A to the persons on whose income, the TDS is deducted by the deductor. Form 16 is issued in case of employees and Form 16A is issued in case of payments to persons other than employees. The date of furnishing Form 16 or Form 16A is 15^th June of the Assessment Year.

Here, the point to be considered is, “The Deductors are entrusted for generating and downloading Form 16 or Form 16A from the website of TRACES i.e. https://tdscpc.gov.in, and after verifying the details, it will be issued to the taxpayers”.

Part A and Part B of Form 16:

Form 16 or Form 16A usually have two parts i.e. Part A and Part B. Part A bore a unique TDS certificate number, PAN of the taxpayer, TAN of deductor, BIN stating deposit of TDS to Income Tax Department, and CIN in case of payments made through banks. Part B was earlier supposed to be prepared manually by the deductors but now, it is also required to be generated and downloaded.

Penalty for failure in generating and downloading Form 16:

Under section 203 of the Income Tax Act, the deductors must issue the certificates of TDS to the taxpayers and in case they failed to issue, a sum which shall be Rs. 100/- for every day during which the failure continues; shall be liable to pay by way of ‘Penalty’ under section 272A(2)(g).

(vi) Penalty for delay in filing Quarterly Return of TDS:

Due Dates for filing Quarterly Returns:

The deductors are responsible for quarterly file TDS return known as 24Q and 26Q to the TIN Facilitation Centres of NSDL (in form 27A) or at website of incometaxindiaefiling.gov.in after registering as Deductor up to 31^st July, 31^st October, 31^st January, and 31^st May for the First, Second, Third, and Fourth Quarter of the Financial Year respectively under section 200 (3) of the Income Tax Act.

Penalty for non-filing of Quarterly Returns by Due Dates:

In case, the quarterly returns are not filed within the prescribed time limits, the deductors shall be liable to pay, a fee equal to the sum of Rs. 200 for every day during which the failure continues subject to the maximum amount of tax which was deductible at source.

Such fee is mandatory to be paid before furnishing such statements.

Penalty for failure in furnishing quarterly returns or furnishing of incorrect information:

In case of failure in furnishing 24Q and 26Q and in furnishing incorrect information, the person shall be liable to pay, by way of ‘penalty’, a sum which shall not be less than Rs. 10000 (Ten thousand) but which may extend to Rs. 100000 (One Lac). The Penalty can be waived off if the person proved that he had delivered such statements before the expiry of one year from the time prescribed for delivering the statements after paying TDS with the fee and interest liable to be paid.

Which Sections of Income Tax Act should be on tips of a DDO?

a. Section 40 (a) (ia) - 

For an amount of expenditure disallowed to be claimed as a deduction due to non-deduction of TDS on such expenditure

b. Section 201 (1) - 

Generally demand is raised under this section whenever a DDO is treated as assessee in default due to either non-deduction of TDS or failure to deposit TDS in the credit of the Central Government.

c. Section 201 (1A) - 

Generally simple interest is charged on the TDS amount not deducted or failed to deposit the amount of TDS. Such interest is charged for the period from the date on which tax was deductible to the date of furnishing of return of income by such resident. 

d. Section 271C - 

Generally penalty is levied on the Deductor under this section when he failed to deduct TDS or failed to pay TDS in the credit of the Central Government.

e. Section 221 - 

The Penalty be levied when an assessee is in default in making payment of the demand raised by the income tax department. However, this penalty is levied after giving an opportunity of being heard.

f. Section 276B - 

Punishable with rigorous imprisonment for a term which shall not be less than 3 months but which may extend to 7 years and with fine. It is particularly for the persons who failed to pay tax payable or the TDS deducted; to the credit of the Central Government. 

g. Section 271BB - 

Penalty of Rs. 10 thousand, for a failure to apply for TAN or non quoting of TAN in the challans or certificates or statements or other documents wherever it should be quoted as per provisions of the income tax act.

h. Section 272 A (2) (k) - 

Penalty of Rs. 100 per day, for non-filing of TDS returns, however, if there is reasonable cause for delay in filing of quarterly statements of TDS, then this penalty is not levied.

i. Section 234E - 

Fess or Fine of Rs. 200 per day, for the days of failure in the filing of TDS return. It is levied on DDO as long as the default continues subject to the maximum of TDS amount deducted by the DDO.

j. Section 271H - 

It is related to penalty for late filing or non-filing of TDS Statement; minimum Rs. 10 thousand and may extend up to Rs. 1 Lac. 

However, if the TDS return is filed before the expiry of one year from the time prescribed for delivering such statement; then Fee or fine is charged, but the penalty is not levied. 

Hindi Version:

टीडीएस प्रावधानों के गैर-अनुपालन के लिए जुर्माने

एक आहरण और संवितरण अधिकारी (डीडीओ) अपने पर्यवेक्षण में काम करने वाले कर्मचारियों के लिए, विशेष रूप से वेतन और अन्य पारिश्रमिक का भुगतान करने के लिए आयकर निर्धारण अधिकारी के रूप में काम करता है। यदि आयकर के किसी प्रावधान का पालन नहीं किया जाता है तो डीडीओ को दंड, ब्याज लगाने और यहां तक ​​कि उससे रिकवरी के लिए कार्यवाही शुरू करने तक के प्रावधान है। आइए सब कुछ सबसे सरलता से समझते हैं:

(i) यदि स्रोत पर कर नहीं काटा जाता है:

एक डीडीओ को कर्मचारियों की अनुमानित कर देयता के अनुसार औसत आधार पर 'स्रोत पर कर कटौती' करनी होती है। वह कर की सही राशि काटने के लिए जिम्मेदार है और यदि वह कर की कटौती करने में विफल रहता है या यह पाया जाता है कि उसके स्तर पर कर की कम कटौती हुई है, तो उसकी जिम्मेदारी फिक्स करते हुए कम काटी गई राशि की ब्याज के साथ वसूली करने के और दंड देने के प्रावधान है।

(ii) टीडीएस की कटौती और आयकर अधिनियम की धारा 201 (1ए) में देरी:

धारा 201(1ए) में कहा गया है कि कोई भी व्यक्ति जो टीडीएस काटने के लिए उत्तरदायी है, अगर वह कटौती और/या स्रोत पर कर कटौती के भुगतान में चूक करता है; व्यक्ति को 'डिफ़ॉल्टर' के रूप में माना जाएगा।

यदि 'स्रोत पर कर कटौती (टीडीएस)' में देरी होती है, तो नियोक्ता को उस महीने से, जिसमें टीडीएस कटौती योग्य था, उस अवधि के लिए प्रति माह 1% साधारण ब्याज लगाया जाता है। महीने के किसी भी हिस्से के मामले में, महीने के हिस्से को पूरा महीना माना जाता है। उदाहरण के लिए, यदि टीडीएस की कटौती में 1 माह और 1 दिन की देरी है, तो इसे 2 महीने के रूप में लिया जाएगा और 'कर के रूप में कटौती नहीं की गई राशि' पर 2 महीने के लिए 1% प्रति माह की दर से साधारण ब्याज होगा।

टीडीएस कटौती में देरी का उदाहरण:

मान लीजिए कि वेतन का भुगतान 30 अप्रैल को 1,20,000 रुपये किया जाता है और स्रोत पर कोई कर नहीं काटा जाता है। नियोक्ता ने 10 जून को इस भुगतान का टीडीएस काट लिया; 1 महीने और 10 दिन की देरी हो गई है। चूंकि टीडीएस 30% यानी 120000 x 30% = 36000 की दर से काटा जाना था; इस देरी के लिए ब्याज लगाया जाएगा = 36000 x 2 x 1% = रु. 720.

यदि वेतन का भुगतान 30 अप्रैल को किया जाता है और उसके बाद 1 मई को कर काटा जाता है, तो कटौतीकर्ता को टीडीएस की कटौती में देरी के लिए 1 महीने के ब्याज का भुगतान करने के लिए उत्तरदायी होगा।

(iii) टीडीएस और आयकर अधिनियम की धारा 201 (1ए) के भुगतान में देरी:

मान लो, स्रोत पर कर की कटौती की जाती है, लेकिन काटे गए कर का भुगतान आयकर विभाग को नियत तारीख तक नहीं किया जाता है, यानी नियत तारीख - (भुगतान के इलेक्ट्रॉनिक हस्तांतरण के लिए महीने का अंतिम दिन और चालान के माध्यम से भुगतान के लिए अगले महीने की 7 तारीख)। ऐसे केस में 1.5% प्रति माह दर से साधारण ब्याज 'उस महीने से जिसमें टीडीएस काटा गया था से कर के भुगतान की तारीख तक' की अवधि के लिए लगाया जाएगा।

(डी) टीडीएस के भुगतान में देरी का उदाहरण:

उपरोक्त उदाहरण में, टीडीएस 30 अप्रैल के बजाय 10 जून को देरी से काटा गया था। टीडीएस का भुगतान 7 मई तक किया जाना था जबकि इसका भुगतान 30 जून को किया जाता है, इसलिए 'जिस महीने में इसे काटा जाना चाहिए' से 'जिस महीने टीडीएस का भुगतान किया जाता है' के महीनों के लिए ब्याज लगाया जाएगा। यानी 2 महीने

ब्याज = ३६००० x २ x १.५% = रु. 960.

(iv) आयकर अधिनियम की धारा २७१सी और २७६बी के तहत दंड और कारावास:

मान लो, कटौतीकर्ता जिसे आयकर विभाग द्वारा निर्धारित निर्धारित समय के भीतर कर कटौती और भुगतान करना था; धारा 194बी के दूसरे प्रावधान के तहत टीडीएस को पूरी तरह से या उसके हिस्से में कटौती और भुगतान करने में विफल रहा, तो व्यक्ति धारा 271 सी के तहत 'जुर्माना' के रूप में कटौती या भुगतान नहीं किए गए कर की राशि के बराबर राशि का भुगतान करने के लिए उत्तरदायी होगा। इसके अलावा, यदि कटौतीकर्ता निर्धारित समय के भीतर केंद्र सरकार के क्रेडिट में कटौती किए गए टीडीएस का भुगतान करने में विफल रहता है, तो उसे जुर्माने के साथ 3 महीने से 7 साल की अवधि के लिए कठोर कारावास की सजा हो सकती है।

(v) कर्मचारी या अन्य व्यक्तियों को टीडीएस का प्रमाण पत्र प्रस्तुत न करना:

फॉर्म 16 या फॉर्म 16ए की प्रस्तुति:

कटौतीकर्ता को एक प्रमाण पत्र यानि फॉर्म 16 या 16ए उन व्यक्तियों को प्रस्तुत करने के लिए जिम्मेदारी दी गई है जिनकी आय पर कटौतीकर्ता द्वारा टीडीएस काटा गया है। कर्मचारियों को फॉर्म 16 जारी किया जाता है और कर्मचारियों के अलावा अन्य व्यक्तियों के भुगतान के मामले में फॉर्म 16 ए जारी किया जाता है। फॉर्म 16 या फॉर्म 16ए प्रस्तुत करने की तिथि निर्धारण वर्ष की 15 जून है।

यहां, विचार करने वाली बात यह है, "कटौतीकर्ताओं को TRACES की वेबसाइट यानी https://tdscpc.gov.in से फॉर्म 16 या फॉर्म 16A को जनरेट करने और डाउनलोड करने के लिए कहा गया है, और विवरण की पुष्टि करने के बाद, इसे करदाताओं को जारी किया जाता है  ”।

फॉर्म 16 का पार्ट ए और पार्ट बी:

फॉर्म 16 या फॉर्म 16A में आमतौर पर दो भाग होते हैं भाग A और भाग B। भाग A में एक यूनिक TDS प्रमाणपत्र संख्या, करदाता का PAN, कटौतीकर्ता का TAN, आयकर विभाग को TDS जमा करने वाला BIN और बैंको से भुगतान के मामले में CIN होता है। पहले, भाग बी को कटौतीकर्ताओं द्वारा मैन्युअल रूप से तैयार किया जाना था, लेकिन अब, इसे भी जनरेट और डाउनलोड करना आवश्यक है।

फॉर्म 16 को जनरेट करने और डाउनलोड करने में विफलता के लिए जुर्माना:

आयकर अधिनियम की धारा 203 के तहत, कटौतीकर्ताओं को करदाताओं को टीडीएस का प्रमाण पत्र जारी करना होता है और यदि वे जारी करने में विफल रहते है, तो रु. 100/- प्रत्येक दिन के अनुसार उतनी समय के लिए जुर्माना देना होता है जिसके दौरान विफलता जारी रहती है; धारा 272A(2)(g) के तहत 'जुर्माना' के रूप में भुगतान करने के लिए उत्तरदायी होता है।

(vi) टीडीएस की त्रैमासिक रिटर्न दाखिल करने में देरी के लिए जुर्माना:
त्रैमासिक रिटर्न दाखिल करने की नियत तिथियां:

कटौतीकर्ता ३१ जुलाई, ३१ अक्टूबर, ३१ जनवरी तक कटौतीकर्ता के रूप में पंजीकरण करने के बाद, एनएसडीएल के टीआईएन सुविधा केंद्रों (फॉर्म २७ए में) के लिए २४क्यू और २६क्यू के रूप में त्राह मासिक टीडीएस रिटर्न के लिए जिम्मेदार हैं। 

नियत तारीखों तक तिमाही रिटर्न दाखिल न करने पर जुर्माना:

यदि त्रैमासिक रिटर्न निर्धारित समय सीमा के भीतर दाखिल नहीं किया जाता है, तो कटौतीकर्ता हर दिन के लिए 200 राशि के बराबर शुल्क का भुगतान करने के लिए उत्तरदायी होता है, जिसके दौरान विफलता जारी रहती है, लेट फीस कर की अधिकतम राशि उस राशि के बराबर होती है जितनी स्रोत पर कटौती योग्य थी।

इस तरह के रिटर्न को प्रस्तुत करने से पहले इस तरह के शुल्क का भुगतान करना अनिवार्य है।

त्रैमासिक रिटर्न प्रस्तुत करने में विफलता या गलत जानकारी प्रस्तुत करने में विफलता के लिए दंड:

24Q और 26Q प्रस्तुत करने में विफलता के मामले में और गलत जानकारी प्रस्तुत करने में, व्यक्ति 'जुर्माना' के रूप में भुगतान करने के लिए उत्तरदायी होगा, एक राशि जो 10000 रुपये से कम नहीं होगी। (दस हजार) लेकिन ये रु. 100000 तक बढ़ाई जा सकती है। हां, जुर्माना माफ किया जा सकता है यदि व्यक्ति यह साबित करता है कि उसने टीडीएस का भुगतान करने के लिए शुल्क और ब्याज के साथ भुगतान करने के बाद विवरण देने के लिए निर्धारित समय से एक वर्ष की समाप्ति से पहले इस तरह के विवरण दिए थे।

डीडीओ के टिप्स पर आयकर अधिनियम की कौन सी धाराएँ होनी चाहिए?

ए। धारा 40 (ए) (आईए) -

बी। धारा 201 (1) - 

आम तौर पर इस धारा के तहत मांग उठाई जाती है जब भी किसी डीडीओ को टीडीएस की कटौती न करने या केंद्र सरकार के क्रेडिट में टीडीएस जमा करने में विफलता के कारण डिफ़ॉल्ट रूप से निर्धारिती के रूप में माना जाता है।

सी। धारा 201 (1ए) - 

आम तौर पर टीडीएस की राशि नहीं काटे जाने या टीडीएस की राशि जमा करने में विफल रहने पर साधारण ब्याज लगाया जाता है। इस तरह का ब्याज उस तारीख से लिया जाता है जिस तारीख को उस निवासी द्वारा आय की विवरणी प्रस्तुत करने की तारीख तक कर कटौती की गई थी।

डी। धारा 271C - 

आम तौर पर इस धारा के तहत कटौतीकर्ता पर जुर्माना लगाया जाता है जब वह टीडीएस काटने में विफल रहता है या केंद्र सरकार के क्रेडिट में टीडीएस का भुगतान करने में विफल रहता है।

इ। धारा 221 - 

जुर्माना तब लगाया जाता है जब एक निर्धारिती आयकर विभाग द्वारा की गई मांग का भुगतान करने में चूक करता है। हालांकि यह जुर्माना सुनवाई का मौका देने के बाद लगाया जाता है।

एफ। धारा 276बी - 

कठोर कारावास से दंडित किया जा सकता है जिसकी अवधि 3 महीने से कम नहीं होगी लेकिन जिसे 7 वर्ष तक बढ़ाया जा सकता है और जुर्माना हो सकता है। यह विशेष रूप से उन व्यक्तियों के लिए है जो देय कर का भुगतान करने में विफल रहे या टीडीएस काटा गया; केंद्र सरकार के क्रेडिट के लिए।

जी। धारा 271खख - 

रुपये का जुर्माना। 10 हजार, टैन के लिए आवेदन करने में विफलता के लिए या चालान या प्रमाण पत्र या बयान या अन्य दस्तावेजों में टैन का उल्लेख न करने पर जहां भी इसे आयकर अधिनियम के प्रावधानों के अनुसार उद्धृत किया जाना चाहिए।

एच। धारा 272 ए (2) (के) - 

रुपये का जुर्माना। प्रति दिन 100, टीडीएस रिटर्न दाखिल न करने के लिए, हालांकि, यदि टीडीएस के तिमाही विवरण दाखिल करने में देरी का उचित कारण है, तो यह जुर्माना नहीं लगाया जाता है।

मैं। धारा 234ई - 

फीस या रुपये का जुर्माना। 200 प्रति दिन, टीडीएस रिटर्न दाखिल करने में विफलता के दिनों के लिए। यह डीडीओ पर तब तक लगाया जाता है जब तक कि डीडीओ द्वारा कटौती की गई अधिकतम टीडीएस राशि के अधीन डिफ़ॉल्ट जारी रहता है।

जे। धारा 271एच - 

यह देर से दाखिल करने या टीडीएस विवरण दाखिल न करने के लिए दंड से संबंधित है; न्यूनतम रु. 10 हजार और रुपये तक बढ़ाया जा सकता है। 1 लाख।

हालांकि, यदि टीडीएस रिटर्न इस तरह के विवरण देने के लिए निर्धारित समय से एक वर्ष की समाप्ति से पहले दाखिल किया जाता है; तब शुल्क या जुर्माना लगाया जाता है, लेकिन जुर्माना नहीं लगाया जाता है।

अस्वीकरण:

उपरोक्त सामग्री आयकर अधिनियम की प्रासंगिक धाराओं के अध्ययन के बाद उचित देखभाल के साथ लिखी गई है, हालांकि, पाठकों को आयकर विभाग की अधिसूचनाओं का ध्यान रखना चाहिए और निर्धारित समय सीमा के भीतर मामलों के निपटारे के लिए अधिकारियों से परामर्श लेना चाहिए। परिणाम कठोर कारावास का कारण बन सकते हैं और कटौतीकर्ताओं को नियमों के अनुपालन का उचित ध्यान रखना चाहिए।

*Copyright © 2019 Dr. Lalit Kumar. All rights reserved.

Disclaimer: 

The above content is written with due care after the study of relevant sections of Income Tax Act, however, the readers should take due care of the notifications of Income Tax Department and should consult the authorities for the settlement of cases within due prescribed time limits. The consequences can lead to rigorous imprisonment and the deductors should take proper care of compliance with the rules.

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