Inspection of books during search: failure to provide access attracts imprisonment, fine, or both under income-tax law. Failure to afford the authorised officer the necessary facility to inspect books of account or other documents during search constitutes an offence under ... Summary
Inspection of books during search: failure to provide access attracts imprisonment, fine, or both under income-tax law.
Failure to afford the authorised officer the necessary facility to inspect books of account or other documents during search constitutes an offence under the income-tax law. Where a person required to provide inspection access under the relevant search procedure does not do so, the prescribed punishment is simple imprisonment for a term up to six months, or fine, or both. The provision operates as a penal compliance mechanism tied to cooperation with inspection of records during search proceedings.
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