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

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.... (ii) sub-section (2) of section 194BA in relation to winnings, excluding such winnings which are wholly in kind, he shall be punishable-- (i) with simple imprisonment for a term up to two years, or with fine, or with both, where the amount of such tax exceeds fifty lakh rupees; or (ii) with simple imprisonment for a term up to six months, or with fine, or with both, where the amount of such tax exceeds ten lakh rupees but does not exceed fifty lakh rupees; or (iii) with fine, in any other case: Provided that the provisions of this section shall not apply, if the payment referred to in clause (a) has been made to the credit of the Central Government at any time on or before the time prescribed for ....

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....ection 80E or Chapter XVII-B, he shall be punishable,- (i) in a case where the amount of tax which he has failed to deduct or pay exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.]" 5.  Substituted vide Section 56 of the Finance Act, 1997 w.e.f. 01-06-1997 before it was read as,  "^4[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 so....