Home / 
Failure to furnish returns of tax bases.
X X X X Extracts X X X X
X X X X Extracts X X X X
....46; or (b) in response to a notice given under section 159, he shall be punishable— (i) in a case where the amount of tax which would have been evaded, if the failure had not been discovered, exceeds one lakh rupees, with rigorous imprisonment for a term which shall not be less tha....
TaxTMI