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<h1>Prosecution under Section 276B for failure to deduct or pay tax on TDS/TCS, dividends, winnings, perquisites, virtual assets</h1> Prosecution under Section 276B may be launched for specified defaults including failure to deduct tax at source (fully or partly), failure to pay dividend distribution tax, and failure to pay or ensure payment of tax where liabilities arise from winnings in kind (including online games), benefits or perquisites in kind, or consideration for transfer of virtual digital assets when cash is insufficient to meet deduction obligations. Prosecution will not be initiated if the tax deducted or collected for a quarter is paid to government before the due date for filing the corresponding quarterly TDS/TCS statement (with the noted effective dates).
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