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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 |