LawRato

INCOME TAX SECTION 276B - Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B.


Description

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.


Click here to read more from the Income Tax Act


Find the best lawyer for Income Tax Section 276B charges

Related Questions

In how much time is a bail / anticipatory bail granted?

If we apply for an anticipatory bail or a regular bail, in how much time can this be granted?…

Read More

How can I get bail in a non bailable offence?

I have been framed in a case by some people and the Police is saying that the charges against me are non bailable in nature. How can I get bail in a n…

Read More

How can I quash the FIR by compromise with the complainant?

I have come to terms with the person who had filed a criminal complaint against me and now they are willing to compromise with me. How can the FIR aga…

Read More

When and where can I apply for anticipatory bail?

When and where can I apply for an anticipatory bail in case someone has filed criminal complaint against me and Police may have registered an FIR?…

Read More