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    <title>Penalty for failure to furnish statement or information or document by an eligible investment fund</title>
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    <description>If an eligible investment fund required to furnish a statement or any information or document under subsection (5) of section 9A fails to do so within the prescribed time, the income-tax authority prescribed under that subsection may direct that the fund pay, by way of penalty, a sum of five hundred thousand rupees.</description>
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      <title>Penalty for failure to furnish statement or information or document by an eligible investment fund</title>
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      <description>If an eligible investment fund required to furnish a statement or any information or document under subsection (5) of section 9A fails to do so within the prescribed time, the income-tax authority prescribed under that subsection may direct that the fund pay, by way of penalty, a sum of five hundred thousand rupees.</description>
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