Failure to afford inspection facility: punishable by rigorous imprisonment and fine under the Direct Taxes Code Bill provision. A person who fails to afford an authorised officer the necessary facility to inspect books of account or other documents under clause (d) of sub section ... Summary
Failure to afford inspection facility: punishable by rigorous imprisonment and fine under the Direct Taxes Code Bill provision.
A person who fails to afford an authorised officer the necessary facility to inspect books of account or other documents under clause (d) of sub section (2) of section 139 is punishable with rigorous imprisonment for a term which may extend to two years and with fine; the fine shall be not less than fifty thousand rupees and not more than five lakh rupees.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
