When penalty under Section 276B shall be imposed?

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..... ure to pay or ensure payment of tax in respect of the winnings in kind, whether wholly or partly, where the cash part is not sufficient to meet the liability for deduction of tax in respect of whole winnings as referred to in Section 194B ; d. Failure to ensure payment of tax in respect of the winnings from the online game in kind, whether wholly or partly, where cash part is not sufficient .....

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