Income Tax Act — Section 276B

276B. If a person fails to 37[***],—

(a) 38[pay to the credit of the Central Government, the tax deducted] at source by him as required by or

under the provisions of Chapter XVII-B; or

39[(b) pay tax or ensure payment of tax to the credit of the Central Government, as required by or under—

(i) sub-section (2) of section 115-O; (ii) the proviso to section 194B; (iii) the first proviso to sub-section (1) of section 194R; (iv) the proviso to sub-section (1) of section 194S; or]

40[(v) sub-section (2) of section 194BA,]

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: 41[Provided that the provisions of this section shall not apply if the payment referred to in clause (a) has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement for such payment under sub-section (3) of section 200.]

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