¹[SECTION 108B.

Where the person who is required to furnish information under section 108A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct such person to pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such information continue.]

Note:-

1. Inserted by Act 18 of 2017(w.e.f.04.05.2017)