Amendment status not verified — confirm the current text below against the official source.
If any person-- (a) required to furnish any information or return-- (i) wilfully refuses or without lawful excuse neglects to furnish such information or return as may be required under this Act; or (ii) wilfully furnishes or causes to be furnished any information or return which he knows to be false; or (iii) refuses to answer or wilfully gives a false answer to any question necessary for obtaining any information required to be furnished under this Act; or (b) impedes the right of access to relevant records or documents or the right of entry conferred by section 6, he shall for each such offence 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.