তথ্য প্রদানে ব্যর্থতা এবং কতিপয় কার্য সম্পাদনে ব্যর্থতার দণ্ড

A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if the without reasonable cause, -

(a)   fails or refuses to furnish information within the time prescribed under section 200, 201, 204 or 205;

(b)   does not grant permission to inspect or consent to the taking of copies in accordance with section   202;

(c)   fails to perform the functions required by sub.  section (2) of section 204;

(d)   fails to provide facilities or information necessary to the Income-tax authority exercising powers under section 205;

(e)   disallows or obstructs the exercise of powers by any Income-tax authority under sections 147 or 206;

(f)    fails to comply with an order made under sub section (1) of section 223;