Section 276D
Failure to produce accounts and documents. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
1If 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 notice2or wilfully fails to comply
with a direction issued to him under sub-section (2A) of that section, he shall be punishable with rigorous
imprisonment for a term which may extend to one year 3and with fine.
Notes
1. Ins. by Act 42 of 1970, s. 52 (w.e.f. 1-4-1971).
2. Ins. by Act 41 of 1975, s. 69 (w.e.f. 1-4-1976).
3. Subs. by Act 25 of 2014, s. 74, for “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 “ (w.e.f. 1-10-2014).
2. Ins. by Act 41 of 1975, s. 69 (w.e.f. 1-4-1976).
3. Subs. by Act 25 of 2014, s. 74, for “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 “ (w.e.f. 1-10-2014).