The Indian Income Tax Act 1872, 8 of 1872, (Rep., Act 16 of 1874 )

Section 38. ~reasurers, kc., failing to make payments or deliver' _

Repealed or not in force · As amended up to 2026-08

PART VIII. PENALTIES. 38. ~reasurers, kc., failing to make payments or deliver' 8 returns. - Trustees, &c., failing `to` deliver statements or declarations. 39. False statement in declaration, list or petition.

Source: India Code