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    <title>Failure to furnish return of income in search cases.</title>
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    <description>Clause 480 creates a penal offence for the wilful failure to furnish a return of total income required by a statutory notice in search proceedings, prescribing imprisonment and a fine and thereby attaching criminal consequences to non compliance with the filing duty following such notice.</description>
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      <description>Clause 480 creates a penal offence for the wilful failure to furnish a return of total income required by a statutory notice in search proceedings, prescribing imprisonment and a fine and thereby attaching criminal consequences to non compliance with the filing duty following such notice.</description>
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