Section 35EE of The Wealth-tax Act, 1957 View Chapter 8

Failure to furnish particulars under section 34ACC.

   1[35EE.  Failure to furnish particulars under section 34ACC.— If a person referred to in section 34ACC fails 2*** to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine]:

   3[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]

1. Ins. by Act 67 of 1984, s. 70 (w.e.f. 1-10-1984).

2The words “, without reasonable cause or excuse,” omitted by Act 46 of 1986, s. 38 (w.e.f. 10-9-1986).

3Ins. by s. 38, ibid. (w.e.f. 10-9-1986).