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of <h1>Failure to Allow Authorized Access to Books Under Section 132(1)(iib) Invites Imprisonment and Fine</h1> A person required to provide an authorized officer access to inspect books of account or documents under clause (iib) of sub-section (1) of section 132 of the Income-tax Act, 1961, who fails to do so, is subject to rigorous imprisonment for up to two years and a fine. This provision aims to enforce compliance during authorized inspections and was inserted by the Finance Act, 2002, effective from June 1, 2002.
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