https://www.taxtmi.com/acts?id=53210 The amendment replaces the marginal heading with "Failure to afford facility for inspection of books of account during search" and substitutes the penalty of rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both, for failure to afford an authorised officer the facility to inspect books or documents under section 247(1)(ii). en-us Sun, 01 Feb 2026 15:32:18 +0530 Sun, 01 Feb 2026 15:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53210 The amendment replaces the marginal heading with "Failure to afford facility for inspection of books of account during search" and substitutes the penalty of rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both, for failure to afford an authorised officer the facility to inspect books or documents under section 247(1)(ii). Act-Rules Bills Sun, 01 Feb 2026 15:32:18 +0530 https://www.taxtmi.com/acts?id=53210