If a person referred to in section 34ACC fails to intimate to the Board the particulars of conviction or finding referred to in the said shall also be liable to fine]: [Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]
Chapter — Sections
Section 35EE
Failure to furnish particulars under section 34ACC
Printed from Law on Tips • The Wealth-tax Act, 1957