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    <title>Penalty for failure to furnish information or furnishing inaccurate information under section 397 (3)(d).</title>
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    <description>Penalty for failure to furnish or furnishing inaccurate information under section 397(3)(d) authorises the Assessing Officer to impose a penalty of Rs.100000 on any person required to furnish such information who either fails to do so or furnishes inaccurate information; the Assessing Officer enforces compliance with the disclosure obligation by assessing non compliance and levying the prescribed monetary sanction.</description>
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      <description>Penalty for failure to furnish or furnishing inaccurate information under section 397(3)(d) authorises the Assessing Officer to impose a penalty of Rs.100000 on any person required to furnish such information who either fails to do so or furnishes inaccurate information; the Assessing Officer enforces compliance with the disclosure obligation by assessing non compliance and levying the prescribed monetary sanction.</description>
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