INCOME TAX SECTION 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.


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 second proviso to section 194B, 

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.


LegalSectionsLaw That Leads

Ready to solve your legal matters with confidence? Contact our expert legal consultants today and get the guidance you deserve. Don't delay, take the first step towards a brighter legal future.

Follow us on


© 2024 LegalSections. All Rights Reserved.