Section 276ABCentral Act
Section 276AB: [ Failure to comply with the provisions of sections 269-UC, 269-UE and 269-UL. [Inserted by Act 23 of 1986, Section 36 (w.e.f. 13.5.1986).]
[ Failure to comply with the provisions of sections 269-UC, 269-UE and 269-UL. [Inserted by Act 23 of 1986, Section 36 (w.e.f. 13.5.1986).]
- Whoever ][* * *] [ Omitted by Act 46 of 1986, Section 27 (w.e.f. 10.9.1986).][fails to comply with the provisions of section 269-UC or fails to surrender or deliver possession of the property under sub-section (2) of section 269-UE or contravenes the provisions of sub-section (2) of section 269-UL shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine:Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, such imprisonment shall not be for less than six months.] [Inserted by Act 23 of 1986, Section 36 (w.e.f. 13.5.1986).][Provided further that no proceeding under this section shall be initiated on or after the 1st day of April, 2022.]Previous
Sec 276AA — Failure to comply with the provisions of section 269-AB or section 269-I
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Sec 276B — [ Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. [ Substituted by Act 26 of 1997, Section 56, for Section 276-B (w.e.f. 1.6.1997).]
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