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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Failure to pay deducted tax may attract imprisonment and fine under withholding tax obligations for specified payments.</h1> Failure to pay taxes required by the withholding framework, including taxes deducted at source under Chapter XVII-B and specified withholding obligations, is criminalised; such nonpayment attracts rigorous imprisonment (minimum three months up to seven years) and a fine. A proviso excludes the offence if the deducted tax is paid to the credit of the Central Government on or before the time prescribed for filing the withholding statement. The provision identifies covered payment categories and reflects legislative amendments that define operative triggers and procedural carve outs.

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