Section 276B → Section 380
Prosecution for failure to pay TDS
Quick Answer
Section 276B of the Income Tax Act, 1961 (Prosecution for failure to pay TDS) corresponds to Section 380 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 276B
Provision Summary
Imprisonment from 3 months to 7 years for failing to pay TDS (deducted) to the Govt credit.
Sec 380
Provision Summary
Retained. Emphasizes that TDS is public money held in trust.
Key Changes & Highlights
- Guidelines issued to avoid prosecution for small delays if tax is paid with interest voluntarily.
Related Sections
Frequently Asked Questions
What does Section 276B of the Income Tax Act 1961 deal with?
Section 276B (Prosecution for failure to pay TDS) Imprisonment from 3 months to 7 years for failing to pay TDS (deducted) to the Govt credit.
What is the new section number for Section 276B under the Direct Tax Code 2025?
Section 276B of the ITA 1961 maps to Section 380 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 276B under the new tax code?
Section 276B is marked as "Retained" with status "Active". Impact: Critical - Criminal liability for directors and business owners.
What are the key changes to Section 276B under DTC 2025?
Guidelines issued to avoid prosecution for small delays if tax is paid with interest voluntarily.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
Need professional help on Section 276B?
Compare trusted providers — both offer DTC 2025-ready CA services.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?