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Section 35EE: Failure to furnish particulars under section 34ACC

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[Failure to furnish particulars under section 34ACC.

If a person referred to in section 34ACC fails [***] to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine]:

[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section35EE
Marginal noteFailure to furnish particulars under section 34ACC
JurisdictionCentral
StatusIn 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. Inserted by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984.
  • omitted. ", without reasonable cause or excuse," omitted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.
  • inserted. Inserted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f. 10-9-1986.

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