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) the 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.
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1. Subs. by Act 26 of 1997, s. 56, for section 276B (w.e.f. 1-6-1997).
2. Subs. by Act 41 of 1975, s. 68, for section 276B and 276C (w.e.f. 1-10-1975).
Earlier section 276C was inserted by Act 42 of 1970, s. 52 (w.e.f. 1-4-1971) and
section 276B was inserted by Act 19 of 1968, s. 21 (w.e.f. 1-4-1968) and later
on section 276B amended by Act 46 of 1986, s. 27 (w.e.f. 10-9-1986).
Section 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB Failure to pay the tax collected at source
Section 276C Wilful attempt to evade tax, etc
Section 276CC Failure to furnish returns of income
Section 276CCC Failure to furnish return of income in search cases
Section 276D Failure to produce accounts and documents
Section 277 False statement in verification, etc
Section 277A Falsification of books of account or document, etc