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Section 271ICentral Act

Section 271I: Penalty for failure to furnish information or furnishing inaccurate information under section 195. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]

Penalty for failure to furnish information or furnishing inaccurate information under section 195. [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]

- If a person, who is required to furnish information under sub-section (6) of section 195, fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of one lakh rupees.]

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