Section 275B Income-tax Act, 1961

 


Section 275B Income-tax Act, 1961: 

 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.

Supreme Court of India Important Judgments And Leading Case Law Related to Section 275B Income-tax Act, 1961:  Not Yet Available


To download this dhara / Section of  Income-tax Act, 1961 in pdf format use chrome web browser and use keys [Ctrl + P] and save as pdf.

Comments

Popular posts from this blog

100 Questions on Indian Constitution for UPSC 2020 Pre Exam

भारतीय संविधान से संबंधित 100 महत्वपूर्ण प्रश्न उतर

संविधान की प्रमुख विशेषताओं का उल्लेख | Characteristics of the Constitution of India