Path Act 2024 Section 201. Section 201 of the income tax act outlines the repercussions for failing to deduct or pay the tax deducted at source (tds). Secure 2.0 developments and guidance for 2024.

The protecting americans from tax hikes (path) act made dozens of changes to the tax code. Under the path act, all tax refunds that include the earned income tax credit (eitc) and/or the additional child tax credit (actc), must be held until after february 14 of.