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Failure to comply with a direction of special audit or valuation

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Full Text of the Document

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....for a term up to six months, or with fine, or with both.]     ************** NOTES:- 1. Inserted vide Section 52 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 2. Inserted vide Section 69 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 3. Substituted vide Section 74 of the Finance (No. 2) Act, 2014 w.e.f. 01-10-2014 ....