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
19 October 2026
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