Section 276B: Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

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

If a person fails to—

(a) 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; or

(b) pay tax or ensure payment of tax to the credit of the Central Government, as required by or under—

(i) the proviso to sub-section (1) of section 194S in relation to consideration for transfer of virtual digital asset, excluding such consideration which is wholly in kind; or

(ii) sub-section (2) of section 194BA in relation to winnings, excluding such winnings which are wholly in kind,

he shall be punishable—

(i) with simple imprisonment for a term up to two years, or with fine, or with both, where the amount of such tax exceeds fifty lakh rupees; or

(ii) with simple imprisonment for a term up to six months, or with fine, or with both, where the amount of such tax exceeds ten lakh rupees but does not exceed fifty lakh rupees; or

(ii) with fine, in any other case:

Provided that the provisions of this section shall not apply, if the payment referred to in clause (a) has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement for such payment under sub-section (3) of section 200.]

Where this provision sits

Act	The Income-tax Act, 1961
Section	276B
Marginal note	Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Jurisdiction	Central
Status	Repealed
Judgments citing it	10

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act No. 4 of 2026. Sub. by Act No. 4 of 2026, w.e.f. 1-3-2026. Prior to its substitution, section 276B, as inserted by Act No. 19 of 1968, w.e.f. 1-4-1968 and later on sub. by the Act No. 41 of 1975, w.e.f. 1-10-1975 and amended by the Act No. 46 of 1986, w.e.f. 10-9-1986, Act No. 4 of 1988, w.e.f. 1-4-1989, Act No. 26 of 1997, w.e.f. 1-6-1997, Act No. 6 of 2022, w.e.f. 1-4-2022, Act No. 8 of 2023, w.e.f. 1-4-2023/…

Judgments that turned on this provision

CRL.A/994/2021 of THE INCOME TAX OFFICER Vs M/S PROXIMA TECHSOFT LTDHigh Court of Karnataka · 2025-10-27
CRL.A/1136/2020 of THE ASSISTANT COMMISSIONER OF INCOME TAX Vs M/S PEOPLE TECH IT CONSULTANCY PRIVATE LIMITEDHigh Court of Karnataka · 2025-10-27
CRL.A/773/2021 of THE INCOME TAX OFFICER Vs M/S PROXIMA TECHSOFT LTDHigh Court of Karnataka · 2025-10-27
SPLA/3623/1991 of UNION OF INDIA Vs CHANDRA SHEKHAR and ANR.High Court of Uttarakhand · 2006-06-26
APEAL/285/1991 of M/S. S.S. WILSON AND CO. AND OTHERS. Vs GOVIND NARSINHA RAICHUR AND ANOTHER.Bombay High Court · 2005-11-16

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