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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

Section 397 of the Companies Act, 1956; (b) Section 276, Section 276B, Section 276BB, Section 276C, Section 277 or Section 278 of the Income

Section 397 of the Companies Act, 1956; (b) Section 276, Section 276B, Section 276BB, Section 276C, Section 277 or Section 278 of the Income

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

The Finance Act, 2023 UNION OF INDIA India The Finance Act, 2023 Act 8 of

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act