83[Penalty for failure to furnish information or document
under section 92D.
271G. If any person who has
entered into an international transaction fails to furnish any such information
or document as required by sub-section (3) of section
92D, the Assessing Officer or the Commissioner (Appeals) may direct that
such person shall pay, by way of penalty, a sum equal to two per cent of the
value of the international transaction for each such failure.]