Amendment status not verified — confirm the current text below against the official source.
If any person--- (a) wilfully refuses or without lawful excuse neglects to furnish the return required under section 3, or (b) wilfully furnishes or causes to be furnished any such return which he knows to be false, or (c) refuses to answer or willfully gives a false answer to any question asked in exercise of the powers conferred by section 4, or (d) impedes the right of access to relevant record or document or the right of entry conferred by section 4, he shall be punishable with fine which may extend to rupees five hundred, and in the case of a, continuing offence, to a further fine which may extend or rupees two hundred 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 the true- turn, or answer has been given or made. Penalties for improper disclosure of information and returns