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Penalty for failure to furnish report or for furnishing inaccurate report under section 286.

to in sub-section (2) of the said section, in respect of a reporting accounting year, fails to do so, the authority prescribed under that section (herein referred to as prescribed authority) may direct that such entity shall pay, by way of penalty, a sum of,- (a) five thousand rupees for every day for which the failure continues, if the period of failure does not exceed one month; or (b) fifteen t .....

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ing anything contained in sub-section (1) or sub-section (2), the prescribed authority may direct that such entity shall pay, by way of penalty, a sum of fifty thousand rupees for every day for which such failure continues beginning from the date of service of such order. (4) Where a reporting entity referred to in section 286 provides inaccurate information in the report furnished in accordance w .....

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