Amendment status not verified — confirm the current text below against the official source.
The existing sub-section (2) of Section 34 of the principal Act shall be substituted as follows— “ (2) Any person who fails to submit any return required to be submitted under Sections 5 and 22 shall, on conviction, be punished with imprisonment which may extend to one year bu t which shall not be less than three months and shall also be liable to fine which may extend to one thousand rupees.”