462Penalty for failure to furnish information or furnishing inaccurate information under section 397(3)(d).
Section 462 · Chapter XXI · page 548 of the Act
If any person, who is required to furnish information under section 397(3)(d), fails to furnish such information, or furnishes inaccurate information, the Assessing Officer may impose a penalty of Rs. 100000 on such person.