Section 17A(1)(c) in The Gift-Tax Act, 1958

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Union of India - Subsection

Section 17A(1)(c) in The Gift-Tax Act, 1958

(c)to whom a summons is issued under sub-section (1) of section 36, either to attend to give evidence or produce books of account or other documents at a certain place and time, omits to attend or produce the books of account or documents at the place and time, he shall pay, by way of penalty, a sum which shall not be less than five hundred rupees but which may extend to ten thousand for each such default or failure:

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Union of India - Subsection

Section 17A(1)(c) in The Gift-Tax Act, 1958