Section – 275A : Contravention of order made under sub-section (3) of section 132
March 7, 2018
Section – 276 : Removal, concealment, transfer or delivery of property to thwart tax recovery
March 7, 2018

Section – 275B : 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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