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Penalty for other defaults.

Section 45 - Acts - PENALTIES - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 45 - 45. (1) A person shall be liable to a penalty if he has, without reasonable cause, failed to- (a) answer any question p .....

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t 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 section 8. (2) The penalty referred to in sub-section ( .....

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