Failure to furnish return etc

Whoever–

(a) fails, without reasonable cause, to submit in due time any return required by or under the provisions of this Act or submits a false return; or

(b) fails or neglects, without reasonable cause, to comply with any requirement made of, or any obligation laid on him under the provisions of this Act, or

(c) fraudulently evades payment of any tax or advance tax due under this Act or conceals his liability to such tax shall, on conviction before a Magistrate and in addition to any tax or penalty or both that may be due from him, be punishable, with imprisonment which may extend to one month or with fine not exceeding one thousand rupees or with both.