section 148

Not responding to a notice under section 148 can lead to the following consequences:

Rigorous imprisonment which shall not be less than 6 months but which may extend to seven years and with fine where tax sought to be evaded exceeds ₹ 25 lakh (₹ 1 lakh up to 30-6-2012)

Rigorous imprisonment which shall not be less than 3 months but which may extend to two years (3 years up to 30-6-2012) and with fine in other cases.