Failure to produce accounts and documents

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..... 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 refer .....

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..... ion Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. 3. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014 , before it was read as, or with fine equal to a sum calculated .....

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