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<h1>Non-compliance with Section 207 of Companies Act: Directors face up to 1-year imprisonment and financial penalties.</h1> Under Section 207 of the Companies Act, 2013, when a Registrar or inspector requests company documents under Section 206, directors, officers, and employees must provide these documents and assist with the inspection. The Registrar or inspector can make copies or mark documents during the inspection. They have powers akin to a civil court, including document discovery, summoning individuals, and inspecting company records. Non-compliance by directors or officers can lead to imprisonment up to one year and fines between twenty-five thousand and one lakh rupees. Conviction results in automatic office vacation and disqualification from holding company office.