Clause 231 - Failure to comply with the provisions of clause (d) of sub-section (2) of section 139 - Direct Taxes Code Bill, 2009

Failure to comply with the provisions of clause (d) of sub-section (2) of section 139 231. (1) A person, who is required to afford to the Authorised Officer the necessary facility to inspect the books of account or other documents as required under the provisions of clause (d) of sub-section (2) of section 139, shall be punishable with rigorous imprisonment for a term which may extend to two years and with fine, if such person fails to afford such facility to the officer. (2) The fine referred to in sub-section (1) shall not be less than fifty thousand rupees or more than five lakh rupees.