Indian Income-Tax Act, 1922
Section - 51 - Failure to make payments or deliver returns or statements or allow inspection
CHAPTER VIIIOFFENCES AND PENALTIES51. 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.
"Or by section 20" omitted by s. 16, F. Act, 1959, w.e.f. 1-4-1959, subject to the special provisions in s. 3, F. Act, 1960. Inserted by s. 3, Indian I.T. (Amendment) Act, 1926. Inserted by s. 21, Indian I.T. (Second Amendment) Act, 1933. Inserted by s. 63, Indian I.T. (Amendment) Act, 1939.
[As amended up to date]
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