A person is guilty of an offence punishable with rigorous imprisonment for a term which may extend to 1 (one) year, or with fine, or with both, if he, without reasonable cause,—

(a) fails or refuses to furnish information within the time prescribed under section 200, 201, 204 or 205;

(b) refuses to permit inspection or to allow copies to be taken in accordance with the provisions of section 202;

(c) fails to comply with the requirement under sub-section (2) of section 204;

(d) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising power under section 205;

(e) refuses to permit or in any manner obstructs the exercise of powers under section 147 or 206 by an income tax authority;

(f) fails to comply with the order made under sub-section (1) of section 223.