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Section 276B – Income Tax Act, 1961

Income Tax Act, 1961

 

 

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) 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

 

Related Judgements

 

DIGVIJAY CEMENT CO. LTD. v. APPROPRIATE AUTHORITY & ORS.

 

 

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Income Tax Act, 1961 

 

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