Section 276B IT Act Targets Non-Payment of *Deducted* TDS, Not Initial Failure to Deduct: Court Quashes Prosecution https://supremetoday.ai/doc/news/section-276b-it-act-targets-non-payment-of-deducted-tds-not-initial-failure-to-deduct-court-quashes-prosecution-01500055512 #incometax #tds #section276b #keralahighcourt