(1)If a person fails to—(a)pay the tax deducted at source by him to the credit of the Central Government, 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, 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.
