276BB. [ Failure to pay the tax collected at source. [ Inserted by Act 26 of 1988, Section 46 (w.e.f. 1.6.1988).]
- If a person fails to pay to the credit of the Central Government, the tax collected by him as required under the provisions of section 206-C, 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. ]
