Clause 244 - Failure to comply with direction under this Code. - Direct Taxes Code, 2010

Failure to comply with direction under this Code. 244. If a person wilfully fails to comply with a direction issued to him under sub- section (1) of section 151, he shall be punishable with rigorous imprisonment for a term which may extend to one year or with fine equal to a sum calculated at a rate which shall not be less than fifty rupees or more than one hundred rupees for every day during which the default continues, or with both.