Penalty for other defaults.

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.... year or to retain such books of account and other documents in accordance with the rules made thereunder;           (b) get his accounts audited in respect of any financial year or obtain and furnish a report of such audit as required by section 88;           (c) deduct the whole, or any part, of the t....

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....;      (i) furnish the information as required under section 140;           (j) answer any question put to him by an income-tax authority in the exercise of its powers under this Code;           (k) sign any statement made by him in the course of any proceedings under this Code ....

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....sp;    (p) furnish a certificate to the buyer, lessee or licensee as required by section 202;          (q) deduct and pay tax as required by sub-section (2) of section 220;          (r) deliver, or cause to be delivered, a return in respect of payment of interest as required by sub-section (1) of s....

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....ot be less than fifty thousand rupees but which shall not exceed two lakh rupees, in the cases referred to in clause (a) or clause (b) of subsection (1);         (b) which shall not be less than twenty-five per cent. but which shall not exceed the amount, of tax deductible or collectible or payable, as the case may be, in the cases referred to in clauses (c) t....