Failure to furnish returns of income

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..... section or section 115WH or] the return of income which he is required to furnish under sub-section (1) of section 139 or by notice given under 3 [clause ( i ) of sub-section (1) of section 142] or section 148 4 [or section 153A], he shall be punishable,- ( i ) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds 6 [ twenty-five .....

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..... assessment year 10 [ or a return is furnished by him under sub-section (8A) of section 139 within the time provided in that sub-section ] ; or 9 [ (b) the tax payable by such person, not being a company, on the total income determined on regular assessment, as reduced by the advance tax or self-assessment tax, if any, paid before the expiry of the assessment year, and any tax deducted or co .....

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..... thousand rupees 7. Substituted vide Finance Act, 2012, w.e.f. 01-07-2012, before it was read as:- three years 8. Substituted vide THE FINANCE ACT, 2018 , before it was read as, tax payable by him 9. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-04-2020 before it was read as ( b ) .....

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