Amendment status not verified — confirm the current text below against the official source.
(1) Any person who— (a) fails to submit a return as required under section 10; or (b) knowingly furnishes incorrect or incomplete return or information; or (c) obstructs the assessing authority, or any person or authority appointed under this Act, in the exercise of it or his power and duties, shall be punishable with simple imprisonment which may extend to one year or with fine which may extend to one thousand rupees or with both. (2) All offences pubnishable under this Act shall be non-cognizable and bailable. (3) No Court shall take cognizance of any offence punishable under this Act except on the complaint made by or with the previous sanction of such authority being an officer of the State Government as may be prescribed.