Income Tax Act, 2025
Section 4: Ins. by Act 7 of 2017, s. 87 (w.e.f. 12017).
4. Ins. by Act 7 of 2017, s. 87 (w.e.f. 12017).
5. Subs. by Act 4 of 1988, s. 110 (w.e.f 11989). Prior to its inserted by Act 41 of 1975, s. 63 (w.e.f. 11976).
788
(b) refuses to sign any statement made by him in the course of any proceedings under this Act,
which an income-tax authority may legally require him to sign; or
(c) to whom a summons is issued under sub-section (1) of section 131 either to attend to give
evidence or produce books of account or other documents at a certain place and time omits to attend
or produce books of account or documents at the 1[place or time; or]
2[(d)fails to comply with a notice under sub-section (1) of section 142 or sub-section (2)
of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,]
he shall pay, by way of penalty, 3[a sum of ten thousand rupees] for each such default or failure.
(2) If any person fails—
(a) to comply with a notice issued under sub-section (6) of section 94; or
(b) to give the notice of discontinuance of his business or profession as required by sub-section
(3) of section 176; or
(c) to furnish in due time any of the returns, statements or particulars mentioned in section
133 or section 206 4*** 5[or section 206C] or section 285B; or
(d) to allow inspection of any register referred to in section 134 or of any entry in such register or
to allow copies of such register or of any entry therein to be taken; or
6[(e) to furnish the return of income which he is required to furnish under sub-section (4A) or subsection (4C) of section 139 or to furnish it within the time allowed and in the manner required under
those sub-sections; or]
(f) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section
197A; or
(g) to furnish a certificate as required by section 203 5[or section 206C]; or
(h) to deduct and pay tax as required by sub-section (2) of section 226;
7[(i) to furnish a statement as required by sub-section (2C) of section 192;]
8[(j) to deliver or cause to be delivered in due time a copy of the declaration referred to in subsection (1A) of section 206C;]
9[(k) to deliver or cause to be delivered a copy of the statement within the time specified in subsection (3) of section 200 or the proviso to sub-section (3) of section 206C;]
10[(l) to deliver or cause to be delivered the 11[statements] within the time specified in sub-section
(1) of section 206A;]
12[(m) to deliver or cause to be delivered a statement within the time as may be prescribed under
sub-section (2A) of section 200 or sub-section (3A) of section 206C,]
refuses to sign any statement made by him in the course of any proceedings under this Act,
which an income-tax authority may legally require him to sign; or
to whom a summons is issued under sub-section
of section 131 either to attend to give
evidence or produce books of account or other documents at a certain place and time omits to attend
or produce books of account or documents at the 1[place or time; or]
2[
of section 142 or sub-section
of section 143 or fails to comply with a direction issued under sub-section
of section 142,]
he shall pay, by way of penalty, 3[a sum of ten thousand rupees] for each such default or failure.
If any person fails—
to comply with a notice issued under sub-section
of section 94; or
to give the notice of discontinuance of his business or profession as required by sub-section
of section 176; or
to furnish in due time any of the returns, statements or particulars mentioned in section
133 or section 206 4*** 5[or section 206C] or section 285B; or
to allow inspection of any register referred to in section 134 or of any entry in such register or
to allow copies of such register or of any entry therein to be taken; or
6[
to furnish the return of income which he is required to furnish under sub-section
or subsection
of section 139 or to furnish it within the time allowed and in the manner required under
those sub-sections; or]
to deliver or cause to be delivered in due time a copy of the declaration mentioned in section
197A; or
to furnish a certificate as required by section 203 5[or section 206C]; or
to deduct and pay tax as required by sub-section
of section 226;
7[
to furnish a statement as required by sub-section
of section 192;]
8[
to deliver or cause to be delivered in due time a copy of the declaration referred to in subsection
of section 206C;]
9[
to deliver or cause to be delivered a copy of the statement within the time specified in subsection
of section 200 or the proviso to sub-section
of section 206C;]
10[
to deliver or cause to be delivered the 11[statements] within the time specified in sub-section
of section 206A;]
12[
to deliver or cause to be delivered a statement within the time as may be prescribed under
sub-section
of section 200 or sub-section
of section 206C,]