Clause 11
New section 65C
of Income Tax (Amendment) Bill
BillNot in forceProvision 11 of 18
Clause 11
The principal Act is hereby amended by inserting immediately after section 65B thereof the following section: —“Failure to comply with notices issued by Comptroller65C. Any person who fails or neglects without reasonable excuse to comply with any notice issued by the Comptroller under section 64, 65, 65A or 65B of this Act shall be guilty of an offence against this Act.”.