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of <h1>Penalty for failing to provide required information or willfully submitting false return: up to ?10,000 plus ?100/day (max ?25,000)</h1> A person required to furnish information or a return under the specified provision who, without reasonable cause, fails to furnish it, or who willfully furnishes information or a return known to be false, is liable to a fine up to ten thousand rupees; if the offence continues, an additional fine up to one hundred rupees per day may be imposed after the first day, subject to a maximum aggregate additional fine of twenty-five thousand rupees.
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