Amendment status not verified — confirm the current text below against the official source.
Penalty for omission to furnish return under sub-section (2) of section 13.- Any person who being liable to furnish a return under sub-section (2) of section 13, wilfully omits or neglects to furnish a return as required by the said sub-section shall, on conviction, be punishable with imprisonment which may extend to three months or with fine which may extend to one thousand rupees or with both.