164. A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if he, without reasonable cause,- (a) fails to deduct ¹[or collect] and pay any tax as required under the provisions of Chapter VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2); (b) fails to produce, or cause to be produced, on or before the date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice; (c) fails to furnish, in due time, the return of income which he is required to furnish under section 75, or by notice given under section 77 or 93; ²[(cc) refuses to furnish such information as may be necessary under section 113;] (d) refuses to permit inspection or to allow copies to be taken in accordance with the provisions of section 114; (e) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising powers under section 115; ³[***(ee) fails to comply with the requirement under sub-section (1) of section 116;(eee) fails to comply with the order made under sub-section (1) of section 116A; or] (f) refuses to permit or in any manner obstructs the exercise of powers under section 117 by an Income tax authority.