Insertion of new sections 272A and 272B

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.... inspections, etc.- (1) If a person,- (a) being legally bound to state the truth of any matter touching the subject of his assessment, refuses to answer any question demanded of him by an Income-tax Officer or an Appellate Assistant Commissioner or an Inspecting Assistant Commissioner or a Commissioner in the exercise of his powers under this Act; or (b) refuses to sign ....

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.... (d) to deduct and pay tax as required by sub-section (2) of section 226, he shall pay, by way of penalty, a sum which may extend to ten rupees for every day during which the failure continues. (3) Any penalty imposable under sub-section (1) or sub-section (2) shall be imposed,- (a) in a case where the contravention, failure or default in respect of which such pen....