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276D. Failure to produce accounts and documents. — If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice served on him under sub-section (1) of section 142, such accounts and documents as are referred to in the notice or wilfully fails to comply with a direction issued to him under sub-section (2A) of that section, he shall be punishable with rigorous imprisonment for a term which may extend to one year and with 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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