Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
If a person fails to 64[***],—
(a) 65[pay to the credit of the Central Government, the tax deducted] at source by him as required by or under the provisions of Chapter XVII-B; or
66[(b) “pay tax or ensure payment of tax to the credit of the Central Government, as required by or under––
(i) sub-section (2) of section 115-O;
(ii) the proviso to section 194B;
(iii) the first proviso to sub-section (1) of section 194R;
(iv) the proviso to sub-section (1) of section 194S; or]
67[(v) sub-section (2) of section 194BA,]
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.