Amendment of section 276B.

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..... ucted shall be substituted; (C) for clause (b), the following clause shall be substituted, namely: (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 ; (D) after .....

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..... ired by or under sub-section (2) of section 115-O, the proviso to section 194B, the first proviso to sub-section (1) of section 194R or the proviso to sub-section (1) of section 194S shall be eligible for initiating proceedings under the section. These amendments will take effect from 1st April, 2023. It is also proposed to provide in the said clause that failure to pay tax or ensure payment of ta .....

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