Repealed or not in force · As amended up to 2026-08
45. Sections 176 and 177 of Penal Code to apply to requisitions for information.
46. Service of notices.
47. Power to declare principal place of business or residence.
48. Saving in favour of payers of paudharí and capitation taxes.
49. Indemnity.
50. Powers exercisable from time to time.
THE FIRST SCHEDULE.—ENACTMENTS REPEALED.
THE SECOND SCHEDULE.—SOURCES OF INCOME AND RATES OF TAX.
45. A person required to furnish any information under section 41, section 42, section 43 or section 44 shall be legally bound to furnish the same in such manner and within such time as may be specified in the requisition for the information.
Source: India Code