271FAB. Penalty for failure to furnish statement or information or document by an eligible investment fund
271FAB. Penalty for failure to furnish statement or information or document by an eligible investment fund.— If any eligible investment fund which is required to furnish a statement or any information or document, as required under sub-section (5) of section 9A fails to furnish such statement or information or document within the time prescribed under that sub-section, the income-tax authority prescribed under the said sub-section may direct that such fund shall pay, by way of penalty, a sum of five hundred thousand rupees
