Amendment of section 476.

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....ernment, as required by or under the 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 ....

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....r XIX-B. The said section, inter alia, provides that if a person fails to pay the tax deducted at source into the account of Central Government or fails to pay tax or ensure payment of tax to the credit of Central Government in certain cases under the provision of section 393 of the Act. It is proposed to amend sub-section (1) of said section so as to provide that if a person fails to pay ta....