Section 70 - Insertion of new section 35EE - Taxation Laws (Amendment) Act, 1984

70. Insertion of new section 35EE. After section 35E of the Wealth-tax Act, the following section shall be inserted with effect from the 1st day of October, 1984, namely: 35EE. Failure to furnish particulars under section 34ACC. If a person referred to in section 34ACC fails, without reasonable cause or excuse, to intimate to the Board the particulars of conviction or finding referred to in the said section, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine. .