115QC. If any principal officer of a domestic company and the com- pany does not pay tax on distributed income in accordance with the provisions of section 115QA, then, he […]
115QB. Where the principal officer of the domestic company and the company fails to pay the whole or any part of the tax on the distributed income referred to in […]
115QA. (1) Notwithstanding anything contained in any other provi- sion of this Act, in addition to the income-tax chargeable in respect of the total income of a domestic company for […]