Wealth-Tax Act, 1957

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.]