Failure to allow inspection of books during search now punishable by up to six months' simple imprisonment or fine. The marginal heading is amended to 'Failure to afford facility for inspection of books of account during search' and the punishment is changed from rigorous imprisonment up to two years with fine to simple imprisonment up to six months, or with fine, or with both; the amendment is to have effect from 1 March 2026.
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Provisions expressly mentioned in the judgment/order text.
Failure to allow inspection of books during search now punishable by up to six months' simple imprisonment or fine.
The marginal heading is amended to "Failure to afford facility for inspection of books of account during search" and the punishment is changed from rigorous imprisonment up to two years with fine to simple imprisonment up to six months, or with fine, or with both; the amendment is to have effect from 1 March 2026.
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