Section 276BBCentral Act
Section 276BB: [ Failure to pay the tax collected at source. [ Inserted by Act 26 of 1988, Section 46 (w.e.f. 1.6.1988).]
[ Failure to pay the tax collected at source. [ Inserted by Act 26 of 1988, Section 46 (w.e.f. 1.6.1988).]
- If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206-C, 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. ]Previous
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).]
Next
Sec 276C — Wilful attempt to evade tax, etc.-( [Substituted by Act 41 of 1975, Section 68, for Section 276-C (w.e.f. 1.10.1975).]
Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.