Amendment status not verified — confirm the current text below against the official source.
If a person fails to pay to the credit of the Central Government,-- (a) the tax deducted at source by him as required by or under the provisions of Chapter XVII-B; or (b) the tax payable by him, as required by or under-- (i) sub-section (2) of section 115-O; or (ii) the [x x x x] proviso to section 194B, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine. Word "second" omitted. by the Act No. 06 of 2022, w.e.f. 01/04/2022.