CHAPTER XXII

OFFENCES AND PROSECUTIONS

 

¹.[“Failure to afford facility for inspection of books of account during search.”; ]

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 ² [“simple imprisonment for a term up to six months, or with fine, or with both”]

NOTE-

1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026

for the word ,

Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132.

shall be substituted namly

“Failure to afford facility for inspection of books of account during search.”;

2.Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026

for the word ,

rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.

shall be substituted namly

“simple imprisonment for a term up to six months, or with fine, or with both”