84[Penalty for failure to answer questions, sign statements, furnish
information, returns or statements, allow inspections, etc.
272A. (1) If any person,—
(a) being legally bound to state the truth of any matter
touching the subject of his assessment, refuses to answer any question put to
him by an income-tax authority in the exercise of its powers under this Act; or
(b) refuses to sign any statement made by him in
the course of any proceedings under this Act, which an income-tax authority may
legally require him to sign; or
(c) to whom a summons is issued under sub-section
(1) of section 131 either to attend to give
evidence or produce books of account or other documents at a certain place and
time omits to attend or produce books of account or documents at the place or
time,
(d) 85[***]
he shall pay, by way of
penalty, 86[a sum of ten
thousand rupees] for each such default or failure.
(2) If any person fails—
(a) to comply with a notice issued under
sub-section (6) of section 94; or
(b) to give the notice of discontinuance of his
business or profession as required by sub-section (3) of section 176; or
(c) to furnish in due time any of the returns,
statements or particulars mentioned in section 133
or section 206 87[***] 88[or section 206C] or section
285B; or
(d) to allow inspection of any register referred
to in section 134 or of any entry in such register
or to allow copies of such register or of any entry therein to be taken; or
89[(e) to
furnish the return of income which he is required to furnish under sub-section
(4A) or sub-section (4C) of