{"id":4937,"date":"2018-03-07T17:21:07","date_gmt":"2018-03-07T11:51:07","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=4937"},"modified":"2018-03-07T17:21:07","modified_gmt":"2018-03-07T11:51:07","slug":"section-276b-failure-pay-tax-credit-central-government-chapter-xii-d-xvii-b","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-276b-failure-pay-tax-credit-central-government-chapter-xii-d-xvii-b\/","title":{"rendered":"Section &#8211; 276B : Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B"},"content":{"rendered":"<p>276B. If a person fails to pay to the credit of the Central Government,\u2014<\/p>\n<p> (a)\tthe tax deducted at source by him as required by or under the provisions of Chapter XVII-B; or<\/p>\n<p> (b)\tthe tax payable by him, as required by or under\u2014<\/p>\n<p>   (i)\tsub-section (2) of section 115-O; or<\/p>\n<p>  (ii)\tthe second proviso to section 194B,<\/p>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>276B. If a person fails to pay to the credit of the Central Government,\u2014 (a)<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5988,446],"tags":[],"yst_prominent_words":[1549,458,306],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4937"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=4937"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/4937\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=4937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=4937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=4937"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=4937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}