ITO Section 191

Prosecution for non-compliance with certain statutory obligations. 

(1) Any person who, without reasonable excuse, fails to —

• [(a) comply with a notice under sub-section (3)[ and sub-section (4)] of section 114  [, sub-section (3) of section 117] or sub-section (1) of section 116;]
• (b) pay advance tax as required under section 147;
• (c) comply with the obligation under Part V of this Chapter [or chapter XII] to collect or deduct tax and pay the tax to the Commissioner;
• [(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;]
• (d) comply with a notice served under section 140 or 176;
• (e) comply with the requirements of [sub-section (3) or sub-section (4) of] section 141;
• [(f ) provide reasonable facilities and assistance as required under subsection (3) of section 175
• (g) declare business bank account(s) in the registration form or updated registration form or return of income or wealth statement]
• [(h) integrate his business with Board’s computerized system; or
• (i) generate tax invoice verifiable by the Board’s system;”;

shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year, or both.

(2) If a person convicted of an offence under clause (a) of sub-section (1) fails, without reasonable excuse, to furnish the return of income or wealth statement to which the offence relates within the period specified by the Court, the person shall commit a further offence punishable on conviction with a fine [not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both.