https://www.taxtmi.com/acts?id=3453 Failure to comply with a direction for special audit or valuation under section 142(2A) is an offence when the non-compliance is wilful. The provision prescribes simple imprisonment for up to six months, or fine, or both, for deliberate disobedience of the statutory direction issued under the assessment machinery. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 11:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3453 Failure to comply with a direction for special audit or valuation under section 142(2A) is an offence when the non-compliance is wilful. The provision prescribes simple imprisonment for up to six months, or fine, or both, for deliberate disobedience of the statutory direction issued under the assessment machinery. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3453