[108B. Penalty for failure to furnish information return.--Where the person who is required to furnish information under section 108A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such information continue.]
Section 108B: Penalty for failure to furnish information return.
The Customs Act, 1962Central Act · Act 52 of 1962
Where this provision sits
| Act | The Customs Act, 1962 |
|---|---|
| Section | 108B |
| Marginal note | Penalty for failure to furnish information return. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 18 of 2017. . Ins. by Act 18 of 2017, s. 3 (w.e.f. 4-5-2017).
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