Скачать или смотреть A Brief Discussion on Section 276 of Income Tax Act

If a person fails without reasonable cause or excuse—

(a) to grant inspection or allow copies to be taken in accordance with the provision of section-134 ;

(b) to furnish in due time any of the returns or statements mentioned in section-133, sub-section (2) of section-139, section-206, section-285 or section-286 ;

(c) to produce, or cause to be produced, on or before the date mentioned in any notice under sub-section (1) of section-142, such accounts and ducuments as are referred to in the notice ;

(d) to deduct and pay tax as required by the provisions of Chapter XVII-B or under sub-section (2) of section-226 ; or

(e) to furnish a certificate required by section-203,

he shall be punishable with fine which may extend to ten repees for every day during which the default continues.

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