Section 276AA. [Failure to comply with the provisions of section 269AB or section 269-I]

276AA. [Failure to comply with the provisions of section 269AB or section 269-I] . — Omitted by the Finance Act, 1986 (23 of 1986) , s. 37 ( w.e.f. 1-10-1986) . Original section was inserted by the Incometax (Amendment) Act, 1981 (22 of 1981) , s. 10 ( w.e.f. 1-7-1982) . 5 — [ 276AB. Failure to comply with the provisions of sections 269UC, 269UE and 269UL. Whoever[4] * fails to comply with the provisions of section 269UC or fails to surrender or deliver possession of the property under sub-section (2) of section 269UE or contravenes the provisions of subsection (2) of section 269UL shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months.] 1. Ins. by Act 20 of 2002, s. 107 (w.e.f. 1-6-2002). 2. Ins. by Act 4 of 1988, s. 117 (w.e.f. 1-4-1989). 3. Ins. by Act 10 of 1965, s. 58 (w.e.f. 1-4-1965). 4. The words ", without reasonable cause or excuse," omitted by Act 46 of 1986, s. 27 (w.e.f. 10-9-1986). 5. Ins. by Act 23 of 1986, s. 36 (w.e.f. 13-5-1986). 1[2 [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.]