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

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..... as required by or under the provisions of Chapter XVII-B; or 5 [ (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) the first proviso to sub-section (1) of section 194R; (iv) the proviso to sub-section (1) of section 194S; or ] 6 [ (v) sub-section (2) of section 194BA, ] .....

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..... 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 n .....

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