https://www.taxtmi.com/acts?id=3443 Failure to afford the authorised officer the facility to inspect books of account or other documents during a search, where required under clause (iib) of sub-section (1) of section 132, is an offence punishable with simple imprisonment for up to six months, or with fine, or with both. The provision operates as a compliance offence connected with inspection during search proceedings, and the notes record later insertion and substitution of both the wording and the punishment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 11:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3443 Failure to afford the authorised officer the facility to inspect books of account or other documents during a search, where required under clause (iib) of sub-section (1) of section 132, is an offence punishable with simple imprisonment for up to six months, or with fine, or with both. The provision operates as a compliance offence connected with inspection during search proceedings, and the notes record later insertion and substitution of both the wording and the punishment. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3443