Penalty for other defaults.

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....ce 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 tax as required by the provisions of Sub-chapter A of Chapter XIII; (d) collect the whole, or any part, of the tax as required by the provisions of Sub-chapter B of Chapter XIII; (e....

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....s, at certain place and time in response to summons issued under sub-section (1) of section 134; (m) furnish in time the return of tax deduction as required under section 198; (n) furnish in time the return of tax collection as required under section 202; (o) furnish a certificate to the deductee as required by section 198; (p) furnish a certificate to the buyer, lessee or licensee as requ....