Information Technology Act, 2000 · Chapter IX: Penalties and Adjudication
Section 44: Penalty for failure to furnish information, return, etc
If any person who is required under this Act or any rules or regulations made thereunder to—
(a) furnish any document, return or report to the Controller or the Certifying Authority fails to furnish the same, he shall be liable to a penalty not exceeding [fifteen lakh] rupees for each such failure;
(b) file any return or furnish any information, books or other documents within the time specified therefor in the regulations fails to file return or furnish the same within the time specified therefor in the regulations, he shall be liable to a penalty not exceeding [fifty thousand] rupees for every day during which such failure continues;
(c) maintain books of account or records, fails to maintain the same, he shall be liable to a penalty not exceeding [one lakh] rupees for every day during which the failure continues.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 44
No Supreme Court judgment in our database cites this section yet.