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.
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1. Ins. by Act 20 of 2002, s. 107 (w.e.f. 1-6-2002).
Section 273 False estimate of, or failure to pay, advance tax
Section 273A Power to reduce or waive penalty, etc., in certain cases
Section 273AA Power of Principal Commissioner or Commissioner to grant immunity from penalty
Section 273B Penalty not to be imposed in certain cases
Section 275 Bar of limitation for imposing penalties
Section 275A Contravention of order made under sub-section (3) of section 132
Section 275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
Section 276 Removal, concealment, transfer or delivery of property to thwart tax recovery