Failure to pay tax to credit of Central Government under Chapter XIX-B.

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.... credit of Central Government under Chapter XIX-B. 476. (1) If a person fails to- (a) pay to the credit of the Central Government, the tax deducted at source by him as required by or under....

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....shall also be liable to fine. (2) The provisions of this section shall not apply if the payment referred to in sub-section (1)(a) has been credited to the Central Government on or before the time p....