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Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132

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Full Text of the Document

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....re to afford facility for inspection of books of account during search.] 275B. If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or....

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Full Text of the Document

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....bstituted vide Section 24 of the Finance Act, 2026 w.e.f. 01-03-2026 before it was read as,  "Failure to comply with the provisions of clause (iib) of sub-section (1) of sectio....

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