9[Failure to pay tax to the credit of Central Government under Chapter
XII-D or XVII-B.
276B. If a person fails to pay to the credit of the Central Government,—
(a) the tax deducted at source by him as required
by or under the provisions of Chapter XVII-B; or
(b) the tax payable by him, as required by or
under—
(i) sub-section (2) of section
115-O; or
(ii) the second proviso to section 194B,
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.]