The WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018)

MISCELLANEOUS

Section 35EE: Failure to furnish particulars under section 34ACC.

If a person referred to in section 34ACC fails [Omitted] 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]: Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.