Section 275B: Failure to comply with the provisions of clause iib of sub-section 1 of section 132

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[Failure to afford facility for inspection of books of account during search.]

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 [simple imprisonment for a term up to six months, or with fine, or with both].

Where this provision sits

Act	The Income-tax Act, 1961
Section	275B
Marginal note	Failure to comply with the provisions of clause iib of sub-section 1 of section 132
Jurisdiction	Central
Status	Repealed

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act No. 4 of 2026. Sub. for "Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132." by Act No. 4 of 2026, w.e.f. 1-3-2026.
substituted, Act No. 4 of 2026. Sub. for "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.

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