(2)If any person fails-(a)to comply with a notice issued under sub-section (6) of section 94; or(b)to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or(c)to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 [* * *] [ Omitted by Act 33 of 1996, Section 55 (w.e.f. 1.10.1996).][or section 206-C] [ Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).] or section 285-B; or(d)to allow inspection of any register referred to in section 134 or of any entry in such register or to allow copies of such register or of any entry therein to be taken; or(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).](f)to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197-A; or(g)to furnish a certificate as required by section 203 [or section 206-C] [ Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).]; or(h)to deduct and pay tax as required by sub-section (2) of section 226;(i)[ to furnish a statement as required by sub-section (2-C) of section 192;] [ Inserted by Act 14 of 2001, Section 92 (w.e.f. 1.4.2002).](j)[ to deliver or cause to be delivered in due time a copy of the declaration referred to in sub-section (1-A) of section 206-C;] [ Inserted by Act 54 of 2003, Section 17 (w.r.e.f. 8.9.2003).](k)[ to deliver or cause to be delivered a copy of the statement within the time specified in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206-C] [ Inserted by Act 23 of 2004, Section 56 (w.e.f. 1.4.2005).];(l)[ to deliver or cause to be delivered the ] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).][statements] [ Substituted by Act 33 of 2009, Section 75, for " quarterly return" (w.e.f. 1.10.2009).][within the time specified in sub-section (1) of section 206-A,] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).]he shall pay, by way of penalty, a sum [[five] hundred rupees] [ Substituted by Act 27 of 1999, Section 88, for " which shall not be less than one hundred rupees, but which may extend to two hundred rupees," (w.e.f. 1.6.1999).] for every day during which the failure continues:[Provided that the amount of penalty for failures in relation to ] [Inserted by Act 49 of 1991, Section 68 (w.e.f. 1.10.1991).][a declaration mentioned in section 197-A, a certificate as required by section 203 and returns under sections 206 and 206-C ] [Inserted by Act 21 of 1998, Section 62 (w.e.f. 1.4.1999).][and [statements under sub-section (2A) or sub-section (3) of section 200 or the proviso to sub-section (3) or under sub-section (3A) of section 206C] [ Inserted by Act 21 of 2006, Section 53 (w.e.f. 1.6.2006).]][shall not exceed the amount of tax deductible or collectible, as the case may be.] [Inserted by Act 21 of 1998, Section 62 (w.e.f. 1.4.1999).](m)[ to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]
