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        F. Acts / Amendment Acts

        Section 107 - Insertion of new section 275B

        Finance Act, 2002
        Chapter III
        DIRECT TAXES

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        Refusal to permit inspection of books: obstruction of authorised searches now attracts rigorous imprisonment and fine. The amendment creates a penal offence for refusal to provide an authorised officer the necessary facility to inspect books of account or other documents under the search and seizure provisions, punishable by rigorous imprisonment and fine to address obstruction of authorised inspections.
                          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.

                                Refusal to permit inspection of books: obstruction of authorised searches now attracts rigorous imprisonment and fine.

                                The amendment creates a penal offence for refusal to provide an authorised officer the necessary facility to inspect books of account or other documents under the search and seizure provisions, punishable by rigorous imprisonment and fine to address obstruction of authorised inspections.


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