Penalty for other defaults
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....ooks of account and other documents in accordance with the rules made there under; (b) get his accounts audited in respect of any financial year as required by subsection (1) and sub-section (2) of section 84 or obtain a report of such audit as required by sub-section (3) of that section; (c) furnish a report to the Transfer Pricing Officer as required b....
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....otherwise legally bound to state the truth of any matter touching the subject of his assessment; (j) sign any statement made by him in the course of any proceedings under this Code, which an income-tax authority may legally require him to sign; (k) attend or produce books of account or documents at the place or time, if he is required to attend or to giv....
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....tion 199; (r) deliver, or cause to be delivered, a return in respect of payment as required by sub-section (3) of section 199; (s) comply with the provisions of section 259; (t) comply with the provisions of section 260;or (u) comply with a notice issued under section 157. (2) The sum referred to in sub-sect....


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