| (a) | - | being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question put to him by an income-tax authority in the exercise of its powers under this Act; or |
| (b) | - | refuses to sign any statement made by him in the course of any proceedings under this Act, which an income-tax authority may legally require him to sign; or |
| (c) | - | to whom a summons is issued under sub-section (1) of section 131 either to attend to give evidence or produce books of account or other documents at a certain place and time omits to attend or produce books of account or documents at the place or time; or |
| (d) | - | fails to comply with a notice under sub-section (1) o .... To read the full section download the app from Google Play store
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