Clause 238 - Failure to comply with direction under this Code - Direct Taxes Code Bill, 2009

Failure to comply with direction under this Code 238. (1) A person shall be punishable with rigorous imprisonment for a term which may extend to one year and with fine, if he willfully fails to comply with any direction issued to him under this Code. (2) The fine referred to in sub-section (1) shall be a sum calculated at a rate which shall not be less than twenty rupees or more than one hundred rupees for every day during which the default continues.