Wealth-Tax Act, 1957
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.]
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