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research association, university, college or other institution referred to in section...45, if it fails to deliver or furnish the documents as may be prescribed under...

of the regular income of such tax year has been applied as per provisions of section...341 or accumulated under section 342 for charitable or...

assessee in default, if such person— (a)   does not pay on the date specified in section...advance tax that he is required to pay by an order of the Assessing Officer under...

so far as may be, to such assessment. (2) Regardless of the generality of sub-section...proceeding under this Act in respect of any such firm as referred to in that...