Penalty exclusion under section 276B where payment is credited to Government on or before the prescribed statement filing time. A proviso added to the penalty provision excludes application of the penalty if the payment referred to in clause (a) has been credited to the Central Government on or before the time prescribed for filing the related statement under the statement-filing provision; the amendment takes effect from 1 October 2024 and conditions penal liability on meeting that filing-related payment timing requirement.