Section 476
Prosecution — TDS Not Deposited
Section No.
476
Chapter
XXIII
ITA 1961 Predecessor
S.276B
Chapter Context
Section 476 falls under Chapter XXIII — Offences and Prosecution of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.276B.
Frequently Asked Questions
Section 476 of the Income Tax Act 2025 deals with "Prosecution — TDS Not Deposited". It falls under Chapter XXIII (Offences and Prosecution). The equivalent provision in the old Income Tax Act 1961 was S.276B. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
S.276B of the Income Tax Act 1961 corresponds to Section 476 of the Income Tax Act 2025 ("Prosecution — TDS Not Deposited"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.
Section 476 ("Prosecution — TDS Not Deposited") is part of Chapter XXIII — Offences and Prosecution — of the Income Tax Act 2025. This chapter deals with offences and prosecution provisions applicable for Tax Year 2026-27 and onwards.