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of <h1>Failure to Facilitate Tax Inspections Under Section 247(1)(b)(ii) May Lead to Imprisonment and Fines</h1> If an individual fails to provide the necessary facilities for an authorized officer to inspect books of account or other documents as required under section 247(1)(b)(ii) of the Income Tax Bill, 2025, they may face rigorous imprisonment for up to two years and a fine. This provision outlines the penalties for non-compliance in facilitating tax inspections, emphasizing the legal obligation to cooperate with tax authorities.
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