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            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.

            <h1>Prosecution under Section 276B arises for failures to deduct or pay specified taxes, with narrow filing-time exceptions.</h1> Prosecution under Section 276B arises for failures to deduct tax at source or to pay dividend distribution tax, and for failures to ensure payment of tax where payments in kind (including winnings, online-game winnings, perquisites, and virtual digital asset considerations) have insufficient cash to meet withholding obligations. Prosecution is not to be launched if the tax deducted or collected for a quarter is paid to government credit on or before the time prescribed for filing the corresponding TDS or TCS statement.

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