https://www.taxtmi.com/acts?id=9593 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. en-us Tue, 21 Oct 2008 14:10:16 +0530 Tue, 21 Oct 2008 14:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9593 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. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 14:10:16 +0530 https://www.taxtmi.com/acts?id=9593