What is Contravention of order made under sub-section (3) of section 132? What is Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132? Section 275A and 275B of Income Tax Act 1961

Contravention of order made under sub-section (3) of section 132 and Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 are defined under section 275A and 275B of Income Tax Act 1961. Provisions under these Sections are:

Section 275A of Income Tax Act "Contravention of order made under sub-section (3) of section 132"

Section 275A. Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.

 

Section 275B of Income Tax Act "Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132"

Section 275B. If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.

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