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.
----------------------
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).
Section 276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
Section 276AB Failure to comply with the provisions of sections 269UC, 269UE and 269UL
Section 276B Failure to pay tax to the credit of Central Government under Chapter XII-D or XVII-B
Section 276BB Failure to pay the tax collected at source
Section 276C Wilful attempt to evade tax, etc
Section 276CC Failure to furnish returns of income
Section 276CCC Failure to furnish return of income in search cases
Section 276D Failure to produce accounts and documents
Section 277 False statement in verification, etc
Section 277A Falsification of books of account or document, etc