Penalty for other defaults.

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..... ance with the rules made thereunder; (b) get his accounts audited in respect of any financial year or obtain and furnish a report of such audit as required by section 88; (c) deduct the whole, or any part, of the tax as required by the provisions of Sub-chapter A of Chapter XIII; (d) collect the whole, or any part, of the tax as required by the provisions of Sub-chapter B of Chapter XIII; (e) pay .....

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..... and time in response to summons issued under sub-section (1) of section 134; (m) furnish in time the return of tax deduction as required under section 198; (n) furnish in time the return of tax collection as required under section 202; (o) furnish a certificate to the deductee as required by section 198; (p) furnish a certificate to the buyer, lessee or licensee as required by section 202; (q) ded .....

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..... tion (1); (b) which shall not be less than twenty-five per cent. but which shall not exceed the amount, of tax deductible or collectible or payable, as the case may be, in the cases referred to in clauses (c) to (f) of sub-section (1); (c) equal to five thousand rupees, in the case referred to in clause (g) of subsection (1); (d) equal to the amount of loan or deposit taken or accepted, or repaid, .....

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