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

1 [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.] -------------------------- Notes :- 1. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.