India - Income Tax Act 2010 - Saarc

S. 276BB I.T. ACT, 1961 1.928Failure to comply with the provisions of section 269AB or section 269-I.276AA. [Omitted by the Finance Act, 1986, w.e.f. 1-10-1986. Original sectionwas inserted by the Income-tax (Amendment) Act, 1981, w.e.f.1-7-1982.]7[Failure to comply with the provisions of sections 269UC, 269UE and 269UL.276AB. Whoever 8 [***] fails to comply with the provisions of section 269UC orfails to surrender or deliver possession of the property under subsection(2) of section 269UE or contravenes the provisions of sub-section (2) ofsection 269UL shall be punishable with rigorous imprisonment for a term whichmay extend to two years and shall also be liable to fine :Provided that in the absence of special and adequate reasons to the contrary tobe recorded in the judgment of the court, such imprisonment shall not be for lessthan six months.]9[Failure to pay tax to the credit of Central Government under Chapter XII-D orXVII-B.276B. 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 theprovisions 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 beless than three months but which may extend to seven years and with fine.]10[Failure to pay the tax collected at source.276BB. If a person fails to pay to the credit of the Central Government, the taxcollected by him as required under the provisions of section 206C, heshall be punishable with rigorous imprisonment for a term which shall not be lessthan three months but which may extend to seven years and with fine.]7. Inserted by the Finance Act, 1986, w.e.f. 13-5-1986.8. Words “, without reasonable cause or excuse,” omitted by the Taxation Laws (Amendment& Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.9. Substituted by the Finance Act, 1997, w.e.f. 1-6-1997. Prior to its substitution, section 276B,as inserted by the Finance Act, 1968, w.e.f. 1-4-1968 and later on substituted by theTaxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and amended by the TaxationLaws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986 and furthersubstituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under :“276B. Failure to pay the tax deducted at source.—If a person fails to pay to the credit of theCentral Government, the tax deducted at source by him as required by or under theprovisions of Chapter XVII-B, he shall be punishable with rigorous imprisonment for aterm which shall not be less than three months but which may extend to seven years andwith fine.”10. Inserted by the Finance Act, 1988, w.e.f. 1-6-1988.