1[28A. Penalty for not keeping documents, etc., and for non-disclosure of
information.-- Whoever without reasonable cause or excuse, contravenes the provisions of
section 18B shall be punishable with imprisonment for a term which may extend to one year or
2[with fine which shall not be less than twenty thousand rupees or with both].
1. Ins. by Act 68 of 1982 s. 24 (w.e.f. 1-2-1983).
2. Subs. by Act 26 of 2008, s. 8, for "with fine which may extend to one thousand rupees or with both" (w.e.f. 10-8-2009).