Section 191A: Prosecution for failure to furnish information in return of income

1[191A. Prosecution for failure to furnish information in return of income. – Any company including a banking company and an association of persons who – (a) fails to fully state all the relevant particulars or information as specified in the form of return, including a declaration of the records kept by the taxpayer; (b) furnishes blank or incomplete particulars or information as specified in the return of income; or (c) attaches blank or incomplete annexures, statements or documents where such annexures, statements or records were required to be filed, shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year or both.]

Effective date: 2001-09-13

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