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[Cites 0, Cited by 0] [Section 476(1)] [Section 476] [Entire Act]

Union of India - Subsection

Section 476(1)(b) in The Income Tax Act, 2025

(b)pay tax or ensure payment of tax to the credit of the Central Government, as required under—
(i)Note 2 below the Table in section 393(3); or
(ii)Note 6 to section 393(1) (Table: Sl. No. 8), 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.