Section 99

Offences relating to enforcement powers 

(1) A person commits an offence when that person—

• (a) fails to provide information or produce any document for examination as required by the Commissioner under section 59(1)(a) or (b); 
• (b) fails to appear before the Commissioner as required under section 59(1)(c)*; (Finance Act 2021- wef-01July2021*) or 
• (c) fails to answer any question put to the person by the Commissioner or authorized officer in accordance with section 59(1)(c). 

(2) A person commits an offence when the person, without reasonable excuse, fails to provide reasonable facilities and assistance as required by section 60(3)(d), (e), and (f), and (6).

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