Section 276BCentral Act

Section 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).]

The Income-tax Act, 1961

[ 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).]

- If a person fails to pay to the credit of the Central Government,-

(a)

the tax deducted at source by him as required by or under the provisions of Chapter XVII-B; or

(b)

the tax payable by him, as required by or under,-

(i)sub-section (2) of section 115-O; or

(ii)the [***] proviso to section 194-B, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.]

Sec 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).]

Sec 276BB — [ Failure to pay the tax collected at source. [ Inserted by Act 26 of 1988, Section 46 (w.e.f. 1.6.1988).]

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