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.

Leave a Reply

Your email address will not be published. Required fields are marked *

− 5 = 5

Stay Connected

Never miss out on what’s new in GST,
Accounting, TDS, and Tax compliance.

Subscribe to our newsletter.

Connect with us on WhatsAapp.






Want to know more about HostBooks?

We'll help you out!






8 + 2 =
Please contact me by: