Filing of returns

Substituted by the Finance Act, 1997, w.e.f. 1-6-1997. Prior to its substitution, section 276B, as inserted by the Finance Act, 1968, w.e.f. 1-4-1968 and later on substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and amended by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986 and further substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under : “276B. Failure to pay the tax deducted at source.—If a person fails to 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, 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.”

Substituted by the Finance Act, 1997, w.e.f. 1-6-1997. Prior to its substitution, section 276B, as inserted by the Finance Act, 1968, w.e.f. 1-4-1968 and later on substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and amended by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986 and further substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under : “276B. Failure to pay the tax deducted at source.—If a person fails to 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, 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.”