Section 276D Income-tax Act, 1961
Section 276D Income-tax Act, 1961:
Failure to produce accounts and documents.
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.
Supreme Court of India Important Judgments And Leading Case Law Related to Section 276D Income-tax Act, 1961: Not Yet Available
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