No, section 52 does not vest any powers with any authority to increase the rate of tax more than 1% in case of collection of tax at source.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTIES AND OTHER AMOUNTS: FAQ NO. 53)
ॐ असतो मा सद्गमय
No, section 52 does not vest any powers with any authority to increase the rate of tax more than 1% in case of collection of tax at source.
(ICAI FAQ PUBLICATIONS 06-09-2017 TAX PAYMENTS, INTEREST, PENALTIES AND OTHER AMOUNTS: FAQ NO. 53)