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<h1>Willful Failure to Produce Accounts or Disobey Directions Under Income Tax Act Leads to Imprisonment and Fine</h1> A person who willfully fails to produce accounts and documents by the specified date in response to a notice under the Income Tax Act or willfully disobeys a direction issued under the relevant provisions is subject to rigorous imprisonment for up to one year and may also be fined. This offence pertains to non-compliance with statutory requirements to furnish financial records during tax assessments or investigations.