https://www.taxtmi.com/acts?id=11009 A person who fails to afford an authorised officer the necessary facility to inspect books of account or other documents under clause (d) of sub section (2) of section 139 is punishable with rigorous imprisonment for a term which may extend to two years and with fine; the fine shall be not less than fifty thousand rupees and not more than five lakh rupees. en-us Thu, 20 Aug 2009 13:57:29 +0530 Thu, 20 Aug 2009 13:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11009 A person who fails to afford an authorised officer the necessary facility to inspect books of account or other documents under clause (d) of sub section (2) of section 139 is punishable with rigorous imprisonment for a term which may extend to two years and with fine; the fine shall be not less than fifty thousand rupees and not more than five lakh rupees. Act-Rules Bills Thu, 20 Aug 2009 13:57:29 +0530 https://www.taxtmi.com/acts?id=11009