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

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....provisions of Chapter XIX-B; or (b) pay tax or ensure payment of tax to the credit of the Central Government in respect of-- (A) any income by way of winnings from online games as referred in section 393(3) [Table: Sl. No. 2], excluding such winnings which are wholly in kind, as referred to in Note 2 to the said Table; or (B) any sum by way of consideration for transfer ....

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.... filing the statement under section 397(3)(b) in respect of such payment.     *************** NOTES:- 1.  Corrected vide Corrigenda dated 03-09-2025 before it was read as, "has been has been" 2.  Substituted vide Section 111 of the Finance Act, 2026 w.e.f. 01-04-2026 before it was read as, "(1) If a person fails to- ....