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of <h1>Finance Act 2023 amends Section 276B, clarifies tax credit obligations and updates payment requirements under multiple sections.</h1> Section 276B of the Income-tax Act has been amended by the Finance Act, 2023. The amendment involves the removal of the phrase 'pay to the credit of the Central Government' from the opening portion. In clause (a), the phrase is reintroduced to specify the obligation to credit the deducted tax to the Central Government. Clause (b) is revised to mandate the payment or ensuring payment of tax under specified sections, including sections 115-O, 194B, 194R, 194S, and the newly added section 194BA, effective from July 1, 2023.
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