ITO Section 191A

Prosecution for failure to furnish information in return of income.

Any company, including a banking company, and an association of persons who—

• (a) fails to fully state all the relevant particulars or information as specified in the form of return, including a declaration of the records kept by the taxpayer;
• (b) furnishes blank or incomplete particulars or information as specified in the return of income; or
• (c) attaches blank or incomplete annexures, statements, or documents where such annexures, statements, or records were required to be filed,

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