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1[35EE. Failure to furnish particulars under section 34ACC.

If a person referred to in section 34ACC fails 2*** to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine]:

3[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]



Wealth-Tax Act, 1957 Back




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