law: Expenditure-Tax Act, 1987 
  26. Failure to furnish prescribed returns 
  If a person fails to furnish in due time the
  
  return which he is required to furnish under sub-section (1) of section 8 or by
  
  a notice given under sub-section (2) of that section, he shall without
  
  prejudice to any penalty that may be imposable on him under any other provision
  
  of this Act, be punishable with rigorous imprisonment for a term which shall
  
  not be less than three months but which may extend to seven years and with
  
  fine.