Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B

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....r under the provisions of Chapter XVII-B; or 5[(b) pay tax or ensure payment of tax to the credit of the Central Government, as required by or under-- (i) sub-section (2) of section 115-O; (ii) the proviso to section 194B; (iii) the first proviso to sub-section (1) of section 194R; (iv) the proviso to sub-section (1) of section 194S; or] 6[(v) sub-section (2) of section 194BA,] he shal....

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....0-9-1986 and further substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under : "276B. Failure to pay the tax deducted at source.-If a person fails to pay to the credit of the Central Government, the tax deducted at source by him as required by or under the provisions of Chapter XVII-B, he shall be punishable with rigorous imprisonment for a term which shall n....