276B. Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B. — 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
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Our assurance services include Statutory audit, Tax audit and Special audits. We carry out audit of financial statements prepared in accor

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Enhancing a stakeholder value is a fundamental concept, which drives every management effort in the modern business environment. Progressive and bot

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