Penalty for contravention of certain provisions of Chapter IV

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..... is false in any material particular, knowing it to be false, or wilfully omits to make a material statement; or (ii) without reasonable excuse (the burden of proving which shall be on him) fails to furnish any return, statement or other document or any information or to answer any question or to comply with any requisition made under this Act or any rules made thereunder; or (iii) enters into any .....

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..... A) or sub-section (4) of section 15, section 17 or section 19, shall, on conviction, be punishable- (i) for a first offence, with imprisonment which may extend to one year, or with a fine of not less than one thousand rupees, or with both; (ii) for a second or subsequent offence under clause (d) or under clause (e) [other than an offence in respect of a contravention of the provisions of sub-secti .....

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