Failure to furnish returns of income

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....lly fails to furnish in due time the return of income, which is required to be furnished under section 263(1), or by notice given under sections 268(1) or 280, he shall be punishable,- (a) in a case....

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....ne. (2) A person shall not be proceeded against under sub-section (1) for failure to furnish in due time the return of income under section 263(1) for any tax year, if-- (a) a return is furnished b....