Income-tax Act, 1961

Section - 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

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

276B. If a person fails to 29[***],-

(a)-30[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
31[(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)-Google Play store