If a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of section 8 or by a notice given under sub-section (2) of that section, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to seven years and with fine.
Section 26: Failure to furnish prescribed returns.
The Expenditure-tax Act, 1987Central Act · Act 35 of 1987
Where this provision sits
| Act | The Expenditure-tax Act, 1987 |
|---|---|
| Section | 26 |
| Marginal note | Failure to furnish prescribed returns. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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