Amendment of section 275B.

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Full Text of the Document

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.... "Failure to afford facility for inspection of books of account during search."; (b) for the words "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine", the words "simple imprisonment for a term up to six months, or with fine, or with both" shall be substituted and shall be deemed to have been substituted. - Clause 18 of the Bill seeks to ....