Section 320 : Punishment for Non-compliance with the Provisions of Sub-section (7) of Section 221.
If any person, without reasonable cause, fails to comply with the directions required under sub-section (7) of section 221, he
If any person, without reasonable cause, fails to comply with the directions required under sub-section (7) of section 221, he
If the owner of any property, or his agent or person claiming on his behalf, after receiving notice from the
Any person obstructing any Income-tax authority in the discharge of duties under this Act shall be punished with imprisonment for
Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be
If any person files with the return or pursuant thereto any audited statement which is false or false and he
(1) Any person shall be punished with rigorous imprisonment for a term which may extend to 1 (one) year, or
If any person signs or issues any such certificate under this Act, which he knows or believes to be fake
If any person makes any such account or statement which is fake, and he knows or believes that it is