Failure to pay deducted tax to government credit expands liability and enables proceedings under amended tax enforcement provision.

Section 276B is amended to remove an opening phrase and to make clause (a) explicitly apply where a person fails to pay to the credit of the Central Government tax deducted at source under Chapter XVII-B; clause (b) is substituted to specify that failure to pay or ensure payment of tax to the credit of the Central Government as required under certain withholding and payment provisions will permit proceedings under section 276B, and an additional sub-clause brings failure to pay under sub section (2) of section 194BA within the section's scope.

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