Failure to furnish other returns, statements, reports, etc.
237. (1)A person shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine, if he fails to furnish-
(a) in due time any return, statement or report which he is required to furnish under this Code; or
(b) after receipt of a notice to do so, any return, statement or report which he is required to furnish under his Code.
(2) The provisions of sub-section (1) shall not apply if the return, statement or report has been voluntarily furnished by the person.
(3) The fine referred to in sub-section (1) shall be a sum calculated at a rate which shall not be less than fifty rupees or more than two hundred and fifty rupees, for every day during which the default continues.
