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.
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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).
Section 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB Failure to pay the tax collected at source
Section 276C Wilful attempt to evade tax, etc
Section 276CC Failure to furnish returns of income
Section 276CCC Failure to furnish return of income in search cases
Section 276D Failure to produce accounts and documents
Section 277 False statement in verification, etc
Section 277A Falsification of books of account or document, etc