If any person fails to furnish information or perform the following acts without reasonable cause, he shall be punished with rigorous imprisonment for a term which may extend to 1 (one) year or with fine or with both, if he-
(a) fails or refuses to furnish information within the time prescribed under section 200, 201, 204 or 205;
(b) does not grant permission to inspect or consent to the taking of copies under section 202;
(c) fails to perform the duties required under sub-section (2) of section 204;
(d) fails to provide facilities or information necessary to the Income-tax authority exercising powers under section 205;
(e) disallows or obstructs the exercise of powers by any Income-tax authority under section 147 or section 206;
(f) fails to comply with an order made under sub-section (1) of section 223.
