(4)Whoever fails, without sufficient cause, to furnish any return for any tax period by the date and in the manner prescribed under this Act shall, on conviction, be punished with imprisonment of either description for a term which may extend to one year and with fine which shall not be less than-(a)Rupees two thousand, if the tax due for the period covered by the return, not so furnished, does not exceed rupees twenty thousand;(b)Rupees five thousand, if the tax due for the period covered by the return, not so furnished, exceeds rupees twenty thousand but does not exceed rupees one lakh;(c)Rupees ten thousand, if the tax due for the period covered by the return, not so furnished, exceeds rupees one lakh.
