Failure to remit withheld tax attracts custodial sentence and fine under the substituted section 276B. Failure to pay to the Central Government the tax deducted at source under Chapter XVII-B constitutes a statutory offence attracting criminal liability; the substituted provision prescribes imprisonment together with a fine for a person who withholds tax but fails to remit it to government account, thereby making non-remittance of deducted tax a punishable offence under the Income-tax enactment.
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.
Failure to remit withheld tax attracts custodial sentence and fine under the substituted section 276B.
Failure to pay to the Central Government the tax deducted at source under Chapter XVII-B constitutes a statutory offence attracting criminal liability; the substituted provision prescribes imprisonment together with a fine for a person who withholds tax but fails to remit it to government account, thereby making non-remittance of deducted tax a punishable offence under the Income-tax enactment.
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