Section 44
Section 44 of IT Act 2000. Penalty for failure to furnish information return, etc.
Penalty for failure to furnish information return, etc. 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 ?he Certifying Authority fails to furnish the same, he shall be liable to a penalty not exceeding one lakh and fifty thousand rupees for each such failure;
(b) file any return or furnish any information, books or other documents within the time specified therefor in the regulations fails to file return or furnish the same within the time specified therefor in the regulations, he shall be liable to a penalty not exceeding five thousand rupees for every day during which such failure continues;
(c) maintain books of account or records, fails to maintain the same, he shall be liable to a penalty not exceeding ten thousand rupees for every day during which the failure continues.
Section 44, IT Act 2000 (Act 21 of 2000).
Questions about Section 44
How do I find court cases under Section 44 of the IT Act 2000?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: IT Act 2000 44, section 44 IT Act 2000, section 44 of the IT Act 2000. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the IT Act 2000 enacted?
IT Act 2000 was enacted in 2000 as Act 21 of 2000. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/9fed5ba2-020c-4042-a2ae-bd4e74c12996.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/f135081a-75c5-4afc-858a-12b1dc439853/content). This page is not a substitute for legal advice.