Section 276B in The Income Tax Act, 1961
276B. [ Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII
anything contained in the provisions of section 276A, section 276AB, or section 276B, [or section 276BB] no person shall be punishable for any failure referred
section 397(3)(b) in respect of such payment. [ Similar to Section 276B from The Income Tax Act, 1961 - Also Refer
Section 124 in The Finance Act, 2023
124. In section 276B of the Income-tax Act,—
(A) in the opening portion, the words