Income-tax Act, 1961
Section - 275B - Failure to comply with the provisions of clause iib of sub-section 1 of section 132
Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.275B. If 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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