Amendment status not verified — confirm the current text below against the official source.
Whoever—- Fannie to (it) fails,- withoht itea_s”o'nzible 'eause, to submit due time gjkc’emhs’ any return required by or under the provisions of this ‘ Act or submits a false return; or (b) fails 'or neglects; iWithontxreascmable cause, to comply ' with ‘any recjuirem'ent made ’of, or any obligation laid on him under 'the provisions. of this Act, or (c) fraudulently evades payment of any tax or advance tax ‘due under this ‘V‘Aetlor. conceals his liability to such ., r tax shall, [on convictionfiefore a Magistrate and in addition to any tax or penalty 01‘ both that may be due from him, be punishable, with imprisonment which may extend to one ‘month or with fine not exceeding one thousand rupees or with both. CHAPTER 'VIII - MISCELLANEOUS