Section 276BB: Failure to pay the tax collected at source
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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 collected at source.
If 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—
(a) 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
(a) 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
(c) with fine, in any other case:
Provided that the provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government at any time on or before the time prescribed for filing the statement under the proviso to sub-section (3) of section 206C in respect of such payment.]
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 276BB, as ins. by Act No. 26 of 1988, w.e.f. 1-6-1988 and later on amended by Act No. 7 of 2025, w.e.f. 1-4-2025, read as under : "276BB. Failure to pay the tax collected at source.—If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206…
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