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THE INFORMATION TECHNOLOGY ACT, 2000

Penalty for failure to furnish information, return, etc.
Section Description
44

If any person who is required under this Act or any rules or regulations made thereunder to -

(a) furnish any document, return or report to the Controller or the Certifying Authority fails to furnish.

(b) file any return or furnish any information, books or other documents within the time specified therefor the regulations fails to file return or furnish the same within the time specified.

c) maintain books of account or records fails to maintain the same.

Compensation

This section provides penalty for failure to furnish information, returns, etc., which is required to be furnished by any person under the Act which may extend up to one lakh and fifty thousand rupees for each such failure. It further provides for if the failure continues, he shall be liable to a penalty not exceeding five thousand rupees for everyday during which such failure continues.

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