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    <title>Substitution of new section for section 276B</title>
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    <description>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.</description>
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      <description>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.</description>
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