Section 275B:
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.
1If
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.
Notes:
1. Ins. by Act 20 of 2002, s. 107 (w.e.f. 1-6-2002).