The Ballard Pier (Bombay) magistrate’s court has issued summons against three directors of Best Deal TV Pvt. Ltd., a company which ran a home shopping TV channel. The summons relate to two separate cases of delay in payments of tax deducted at source (TDS). They alongwith the CFO of the company, who is the third person against whom summons were issued, will have to appear in person or submit a bail plea through a lawyer on 20th October, the next date of hearing. The first delay relates to a payment of more than Rs. 88.8 lakh TDS deducted in 2015-16 while the second is of more than Rs. 58.8 lakh TDS deducted in 2016-17. There was a delay of over a year in depositing the amounts in the government treasury. This is a default under sections 200 and 204 of the Income-Tax Act, and is punishable under sections 276B and/or 278B of the Act.