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


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