(e)[ to furnish the return of income which he is required to furnish under sub-section (4-A) or sub-section (4-C) of section 139 or to furnish it within the time allowed and in the manner required under those sub-sections; or] [ Substituted by Act 20 of 2002, Section 103, for Clause (e) (w.e.f. 1.4.2003).]