28A. Penalty for not keeping documents, etc., and for non-disclosure of information
28A. Penalty for not keeping documents, etc., and for non-disclosure of information.— Whoever without reasonable cause or excuse, contravenes the provisions of section 18B shall be punishable with imprisonment for a term which may extend to one year or [with fine which shall not be less than twenty thousand rupees or with both].
Amendment notes (2)
- Ins w.e.f. 1-2-1983 . Ins. by Act 68 of 1982 s. 24 (w.e.f. 1-2-1983).
- Subs w.e.f. 10-8-2009 . Subs. by Act 26 of 2008, s. 8, for "with fine which may extend to one thousand rupees or with both" (w.e.f. 10-8-2009).