164. Punishment for non-compliance of certain obligations.-

CHAPTER XXI
OFFENCES AND PROSECUTION

164. Punishment for non-compliance of certain obligations.- 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 he, without reasonable cause,-

(a) fails to deduct ¹[or collect] and pay any tax as required under the provisions of Chapter  VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2);
(b)  fails  to  produce,  or  cause  to  be  produced,  on  or before  the  date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice;
(c)  fails  to  furnish,  in  due  time,  the  return  of  income  which  he  is required to furnish under section 75, or by notice given under section 77 or 93;
²[(cc) refuses to furnish such information as may be necessary under section 113;]
(d)  refuses  to  permit  inspection  or  to  allow  copies  to  be  taken  in accordance with the provisions of section 114;
(e)  fails  to  afford  necessary  facilities  or  to  furnish  the  required information  to  an  income  tax  authority  exercising  powers  under section 115; ³[and which he either knows or believes to be false or does not believe to be true]
[(ee) fails to comply with the requirement under sub-section (1) of section 116;
(eee)  fails  to  comply  with  the  order  made  under  sub-section  (1)  of section 116A; or]
(f) refuses to permit or in any manner obstructs  the exercise of powers under section 117 by an income tax authority.

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¹Ins. by F.A 1989
²Ins. by F.A. 2011
³Omitted "or" by F.A. 2013
 

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