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.