Tax deducted at source default attracts graded punishment, with imprisonment or fine depending on the amount involved. Section 276B provides punishment for failure to deposit tax deducted at source to the credit of the Central Government and for failure to pay or ensure payment of tax in specified cases involving consideration for transfer of virtual digital assets and winnings. The section prescribes graded penalties based on the amount of tax involved, including fine alone or imprisonment with fine where higher thresholds are crossed. A proviso excludes application where tax deducted at source is credited within the prescribed time for filing the statement under section 200(3).