Section 276BB — Failure to pay the tax collected at source: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 276BB (Failure to pay the tax collected at source) of the Income-tax Act, 1961 corresponds to Section 477 (Failure to pay tax collected at source) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

Section 477 — Failure to pay tax collected at source

read both texts · §276BB (1961) vs §477 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 276BB of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 477.

What does Section 276BB of the Income-tax Act, 1961 deal with?

Section 276BB — "Failure to pay the tax collected at source", under CHAPTER XXII - OFFENCES AND PROSECUTIONS of the Income-tax Act, 1961.

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same chapter · chapter xxii - offences and prosecutions · income-tax act, 1961

Section 276 — Removal, concealment, transfer or delivery of property to thwart tax recovery
Section 276A — Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB — Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B — Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276C — Wilful attempt to evade tax, etc.
Section 276CC — Failure to furnish returns of income
Section 276CCC — Failure to furnish return of income in search cases
Section 276D — Failure to produce accounts and documents

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281