Section 44 Penalty for failure to furnish information, return, etc.
- Amendments
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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 ControllerDefined in section 2(m): Controller means the Controller of Certifying Authorities appointed under sub section (1) of section 17; 5* * * * * 3[(na) cyber cafe means any facility from where access to the internet is offered by any person in the ordinary course of business to the members of the public; (nb) cyber security means protecting inf... or the Certifying AuthorityDefined in section 2(g): Certifying Authority means a person who has been granted a licence to issue a 1[electronic signature] Certificate under section 24 fails to furnish the same, he shall be liable to a penalty not exceeding one lakh and fifty thousandSubstituted by Jan Vishwas (Amendment of Provisions) Act, 2023, s. 2 and Schedule, dated 11th August, 2023, with effect from 30 November 2023. Earlier read: "one lakh and fifty thousand"fifteen lakh rupees for each such failure;
(b) file any return or furnish any informationDefined in section 2(v): information includes 6[data, message, text,] images, sound, voice, codes, computer programmes, software and data bases or micro film or computer generated micro fiche; 7[(w) intermediary, with respect to any particular electronic records, means any person who on behalf of another person receives, stores or transmits..., 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 thousandSubstituted by Jan Vishwas (Amendment of Provisions) Act, 2023, s. 2 and Schedule, dated 11th August, 2023, with effect from 30 November 2023. Earlier read: "five thousand"fifty 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 thousandSubstituted by Jan Vishwas (Amendment of Provisions) Act, 2023, s. 2 and Schedule, dated 11th August, 2023, with effect from 30 November 2023. Earlier read: "ten thousand"one lakh rupees for every day during which the failure continues.