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THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018) · MISCELLANEOUS

Section 35EE — Failure to furnish particulars under section 34ACC

If a person referred to in section 34ACC fails 2*** 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]:
3[Provided that no person shall be punishable under this section if he proves that there was reasonable cause or excuse for the said failure.]