Section 276AB
Failure to comply with the provisions of sections 269UC, 269UE and 269UL. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
2Whoever 1
*** fails to comply with the provisions of section 269UC or fails to surrender or deliver
possession of the property under sub-section (2) of section 269UE or contravenes the provisions of subsection (2) of section 269UL shall be punishable with rigorous imprisonment for a term which may
extend to two years and shall also be liable to fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months.
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for less than six months.
Notes
1. The words “, without reasonable cause or excuse,” omitted by Act 46 of 1986, s. 27 (w.e.f. 10-9-1986).
2. Ins. by Act 23 of 1986, s. 36 (w.e.f. 13-5-1986)
2. Ins. by Act 23 of 1986, s. 36 (w.e.f. 13-5-1986)