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<h1>Obstructing authorised tax inspections by denying access to books can lead to up to two years imprisonment and a fine</h1> A person required to provide an authorised officer access and the necessary facility to inspect books of account or other documents who fails to do so commits an offence punishable by rigorous imprisonment for up to two years and a fine. The provision targets obstruction of authorised inspections in the course of income tax enforcement and imposes criminal liability in addition to monetary penalty for non-compliance.