Amendment status not verified — confirm the current text below against the official source.
(1) If any person who is under an obligation to furnish a return or information under this Act refuses or wilfully fails to furnish the return or information within the time specified for the purpose he shall be punishable with fine which may extend to two hundred rupees. (2) If any person who after having been convicted sub-section (1), continues to refuse or to wilfully fail to furnish the return or information, he shall be punishable with fine may extend to fifty rupees for each day after the previous of conviction during which he continued so to offend.