Under Section 44 of the Information Technology Act, 2000, a person required to furnish any document, return or report to the Controller or Certifying Authority and failing to do so is liable to a penalty NOT EXCEEDING:

1. Section 44(a) of the IT Act sets the penalty for failure to furnish any document, return or report to the Controller or Certifying Authority. 2. The penalty cap is "one lakh and fifty thousand rupees for each such failure". 3. Distinct caps apply to other failures: Rs. 5,000 per day for failure to file return; Rs. 10,000 per day for failure to maintain books of account or records. 4. The Rs. 25,000 cap is the residual penalty under Section 45 for any contravention of rules/regulations for which no separate penalty is provided. _Source: ICSI CS Executive Paper 1 (Jurisprudence, Interpretation & General Laws) — Lesson 17: Information Technology Act, 2000, pp. 407-419._