Amendment status not verified — confirm the current text below against the official source.
If any person refuses or wilfully fails to furnish the information under sub-section (1) of section 68 within the time specified in the notice under that sub-section or within the further time if any, allowed by the authorised officer under that sub-section, such person shall be punishable + [with imprisonment of either description for a term which may extend to six months or with fine which may extend to five hundred rupees, or with both]. Penalty for furnishing false return or information