Indian Income-Tax Act, 1922

CHAPTER VIII

OFFENCES AND PENALTIES

51. Failure to make payments or deliver returns or statements or allow inspection.—

If a person fails without reasonable cause or excuse—

(a) to deduct and pay any tax as required by section 18 or under sub-section (5) of section 46;

(b) to furnish a certificate required by sub-section (9) of section 18 * * to be furnished;

(c) to furnish in due time any of the returns mentioned in [section 19A], [section 20A], section 21, [sub-section (2) of] section 22, or section 38;

(d) to produce, or cause to be produced, on or before the date mentioned in any notice under sub-section (4) of section 22, such accounts and documents as are referred to in the notice;

(e) to grant inspection or allow copies to be taken in accordance with the provisions of section 39;

he shall, on conviction before a Magistrate, be punishable with fine which may extend to ten rupees for every day during which the default continues.

 

 

 

[As amended up to date]