276BB Income Tax Act - Failure to pay the tax collected at source

Section 276bb of Income Tax Act 1961 - Failure to pay the tax collected at source

1If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206C, 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.
----------------------

1. Ins. by Act 26 of 1988, s. 46 (w.e.f. 1-6-1988).

Income Tax Act 1961

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

Section 278 Abetment of false return, etc