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<h1>Non-compliance with Section 139(2)(d) of Direct Taxes Code Bill 2009 leads to imprisonment up to two years and fines.</h1> Failure to comply with clause (d) of sub-section (2) of section 139 of the Direct Taxes Code Bill, 2009, mandates that a person must provide the necessary facility for an Authorized Officer to inspect books of account or other documents. Non-compliance results in rigorous imprisonment for up to two years and a fine ranging from fifty thousand to five lakh rupees.