Section 275BCentral Act
Section 275B: [ Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. [ Inserted by Act 20 of 2002, Section 107 (w.e.f. 1.6.2002).]
[ Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. [ Inserted by Act 20 of 2002, Section 107 (w.e.f. 1.6.2002).]
- If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.]Previous
Sec 275A — [ Contravention of order made under sub-section (3) of section 132. [Inserted by Act 1 of 1965, Section 4 (w.e.f. 12.3.1965).]
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Sec 276 — [ Removal, concealment, transfer or delivery of property to thwart tax recovery. [ Inserted by Act 4 of 1988, Section 117 (w.e.f. 1.4.1989).]
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