Wilful failure to comply with a tax authority direction is now a prosecutable offence, widening tax document enforcement. Amendment expands the penal scope of section 276D to treat a taxpayer's wilful failure to obey a statutory direction to produce or present records as an additional basis for criminal proceedings, equating such non-compliance with existing failures to produce accounts and documents called for by notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Wilful failure to comply with a tax authority direction is now a prosecutable offence, widening tax document enforcement.
Amendment expands the penal scope of section 276D to treat a taxpayer's wilful failure to obey a statutory direction to produce or present records as an additional basis for criminal proceedings, equating such non-compliance with existing failures to produce accounts and documents called for by notice.
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