If a person fails to furnish in due time the return which he is required to furnish under sub-section (1) of section 8 or by notice given under sub-section (2) of that section, he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees, but which may extend to two hundred rupees for every day during which the failure continues.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Application of the Act.Section 4 · Charge of expenditure-tax.Section 5 · Meaning of chargeable expenditure.Section 6 · Tax authorities.Section 7 · Collection and recovery of expenditure-tax.Section 8 · Person responsible for collecting tax to furnish prescribed return.India Code, Government of India. Text fetched 22 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.