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Section 276D: Failure to produce accounts and documents

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026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 comply with a direction of special audit or valuation.

If a person wilfully fails to comply with a direction issued to him under sub-section (2A) of section 142, he shall be punishable with simple imprisonment for a term up to six months, or with fine, or with both.]

Where this provision sits

ActThe Income-tax Act, 1961
Section276D
Marginal noteFailure to produce accounts and documents
JurisdictionCentral
StatusRepealed

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. by Act No. 4 of 2026, w.e.f. 1-3-2026. Prior to its substitution, section 276D, as ins. by Act No. 42 of 1970, w.e.f. 1-4-1971 and later on amended by the Act No. 41 of 1975, w.e.f. 1-4-1976 and Act No. 25 of 2014, w.e.f. 1-10-2014, read as under :"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…

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