The penalty for failing to comply with a summons is defined in:

This question pertains to the legal framework governing compliance and penalties within a specific act, likely a revenue or administrative law. Section 35 is the correct answer because it specifically defines the penalty for failing to comply with a summons. This section ensures that individuals are compelled to adhere to official directives, maintaining the integrity of legal processes. Distractors such as Section 22, Section 48, and Section 29 are incorrect as they address different provisions within the same legal statute, not the penalty for non-compliance with a summons. Understanding the precise scope of each section is crucial for legal interpretation.