law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  45. Penalty for other defaults.-
  (1) A person shall be liable to a penalty if he has, without reasonable cause, failed to-
  (a) answer any question put to him by a tax authority in the exercise of its powers under this Act;
  (b) sign any statement made by him in the course of any proceedings under this Act which a tax authority may legally require him to sign;
  (c) attend or produce books of account or documents at the place or time, if he is required to attend or to give evidence or produce books of account or other documents, at certain place and time in response to summons issued under section 8.
  (2) The penalty referred to in sub-section (1) shall be a sum which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.