Section 276B Income-tax Act, 1961

 Section 276B Income-tax Act, 1961: 


 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.


Supreme Court of India Important Judgments And Leading Case Law Related to Section 276B Income-tax Act, 1961:  Not Yet Available


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