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Penalty for other defaults

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..... d other documents in accordance with the rules made there under; (b) get his accounts audited in respect of any financial year as required by subsection (1) and sub-section (2) of section 84 or obtain a report of such audit as required by sub-section (3) of that section; (c) furnish a report to the Transfer Pricing Officer as required by sub-section (1) of section 149 or obtain the r .....

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..... in the course of any proceedings under this Code, which an income-tax authority may legally require him to sign; (k) attend or produce books of account or documents at the place or time, if he is required to attend or to give evidence or produce books of account or other documents, at certain place and time in response to summons issued under sub-section (1) of section 138; (l) furn .....

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..... ply with a notice issued under section 157. (2) The sum referred to in sub-section (1) shall be any sum - (a) which shall not be less than fifty thousand rupees but which shall not exceed two hundred thousand rupees, in the cases referred to in clause (a), clause (b) or clause (c) of sub-section (1); (b) which shall not be less than twenty five per cent. but which shall not exceed .....

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