Section - 35EE - Failure to furnish particulars under section 34ACC
93[Failure to furnish particulars under section 34ACC.35EE. If a person referred to in section 34ACC fails 94[***] to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine]:95[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]
93. Inserted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.
94. ", without reasonable cause or excuse," omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.
95. Inserted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.
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