Income Tax Law
Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION

Section 477Failure to pay tax collected at source

Income-tax Act, 2025 (30 of 2025)
(1)
If a person fails to pay the tax collected by him to the credit of the Central Government, as required under section 397(3)(a), 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.
(2)
The provisions of this section shall not apply if the payment of the tax collected at source has been made to the credit of the Central Government on or before the time prescribed for filing the statement under section 397(3)(b) in respect of such payment.
This section refers to
§ 397 Compliance and reporting
§ 397 Compliance and reporting
Referenced by
§ 485 Punishment for second and subsequent offences
§ 486 Punishment not to be imposed in certain cases