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— official CBDT correspondence
Section 476 — Failure to pay tax to credit of Central Government under Chapter XII-B: its source in the Income-tax Act, 1961
Section 476 (Failure to pay tax to credit of Central Government under Chapter XII-B) of the Income-tax Act, 2025 corresponds to Section 276B (Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 276B — Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
read both texts · §276B (1961) vs §476 (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.
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