Section 276DCentral Act

Section 276D: [ Failure to produce accounts and documents. [ Inserted by Act 42 of 1970, Section 52 (w.e.f. 1.4.1971).]

The Income-tax Act, 1961

[ Failure to produce accounts and documents. [ Inserted by Act 42 of 1970, Section 52 (w.e.f. 1.4.1971).]

- If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice served on him under sub-section (1) of section 142, such accounts and documents as are referred to in the notice or wilfully fails to comply with a direction issued to him under sub-section (2-A) of that section, he shall be punishable with rigorous imprisonment for a term which may extend to one year or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both.

Sec 276CCC — [ Failure to furnish return of income in search cases. [ Inserted by Act 14 of 1997, Section 10 (w.r.e.f. 1.1.1997).]

Sec 276DD — Failure to comply with the provisions of section 269-SS

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