Amendment status not verified — confirm the current text below against the official source.
If any person- (a) wilfully refuses or without lawful excuse neglects tu submit a return under section 3, or (0) wilfully submits or causes to be submitted return which he knows to be false) or refuses to answer or wilfully gives a false answer to any question or enquiry necessary for obtaining any information for the purposes of this Act, or any such (c) - (d) impedes the right of access to a relevant document, book of account or other record, or the right of entry conferred by section 4, he shall be punishable with fine which may extend to five hundred rupees, and in the case of a continuing offence, to a further fine which may extend to two hundred rupees for each day after the first during which the offence continues; and in respect of a false return or answer, the offence shall be deemed to continue until a true return or answer has been submitted.