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CHAPTER XXII OFFENCES AND PROSECUTIONS 1.[“Failure 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 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 2 [“simple imprisonment for a term up to six months, or with fine, or with both”] NOTE- 1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026 for the word , Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. shall be substituted namly “Failure to afford facility for inspection of books of account during search.”; 2.Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026 for the word , rigorous imprisonment for a term which may extend to two years and shall also be liable to fine. shall be substituted namly “simple imprisonment for a term up to six months, or with fine, or with both”
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