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        F. Acts / Amendment Acts

        Section 124 - Amendment of section 276B.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Payment to the credit of the Central Government now requires deductors to deposit specified withheld taxes promptly. Amendment revises the penalty provision: the opening phrase 'pay to the credit of the Central Government' is omitted; clause (a) is amended to require payment to the credit of the Central Government of tax deducted; clause (b) is replaced to require payment or ensuring payment of tax to the credit of the Central Government as required by specified withholding or tax payment provisions; and an additional withholding provision is inserted effective 1 July 2023, extending the deposit obligation.
                          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.

                                Payment to the credit of the Central Government now requires deductors to deposit specified withheld taxes promptly.

                                Amendment revises the penalty provision: the opening phrase "pay to the credit of the Central Government" is omitted; clause (a) is amended to require payment to the credit of the Central Government of tax deducted; clause (b) is replaced to require payment or ensuring payment of tax to the credit of the Central Government as required by specified withholding or tax payment provisions; and an additional withholding provision is inserted effective 1 July 2023, extending the deposit obligation.


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