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<h1>Section 276BB: Rigorous imprisonment and fine for failure to remit collected tax at source unless paid before filing deadline</h1> Section 276BB creates an offence where a person who collects tax at source under the law fails to pay that tax to the Central Government; the offender faces rigorous imprisonment for not less than three months and up to seven years, and a fine. The provision does not apply if the collected tax is paid to the Central Government on or before the time prescribed for filing the relevant statement under the proviso to the governing collection-at-source provision.