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275B. Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. — 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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F-212, Competent House,
F-Block, Connaught Place,
New Delhi-110001
Contact : Mr. S S Kalra
Mobile : 9811936248, 9811045349
Phone No.: 011-45874900-02
E-mail : cakalra@hsaco.in
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