Information Technology Act Section 44 — Penalty for failure to furnish information, return, etc
CHAPTER IX 5[PENALTIES, COMPENSATION AND ADJUDICATION]
Cyber Law
Summary
Under clause (a), if a person is required by the Act or its rules or regulations to provide any document, return, or report to the Controller or the Certifying Authority, and they fail to do so, they face a penalty of up to one lakh fifty thousand rupees for each such failure.
Under clause (b), if a person is required by the regulations to file a return or provide any information, books, or other documents within a specified time, and they fail to file or provide it within that time, they face a penalty of up to five thousand rupees for every day the failure continues.
Under clause (c), if a person is required to maintain books of account or records, and they fail to maintain them, they face a penalty of up to ten thousand rupees for every day the failure continues.
Official Text
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 the 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.