Section - 276BB (of Income Tax Act, 1961), Failure to pay the tax collected at source
Section - 276BB (of Income Tax Act, 1961), Failure to pay the tax collected at source
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 206C (of Income Tax Act, 1961), 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.
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