Section 481: Failure to produce accounts and documents

The Income-tax Act, 2025Central Act · Act 30 of 2025

[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 section 268(5), 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, 2025
Section	481
Marginal note	Failure to produce accounts and documents
Jurisdiction	Central
Status	In force as published by the source

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. Section 481 sub. by Act No. 4 of 2026, w.e.f. 1-4-2026. Prior to its substitution, sections 481 read as under :"481. Failure to produce accounts and documents.—If a person wilfully fails to produce, or cause to be produced, the accounts and documents as are referred to in the notice served on him under section 268(1) on or before the date specified in such notice, or wilfully fails to comply with…

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