Section 248(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 248(1)] [Section 248] [Entire Act]

Union of India - Subsection

Section 248(1)(a) in The Income Tax Act, 2025

(a)any person to whom a summons under section 131(1) or a notice under section 142(1) of the Income-tax Act, 1961 or summons under section 246(1), or notice under section 268(1) of this Act was issued to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system has omitted or failed to produce, or cause to be produced, such books of account or other documents, or such information as required by such summons or notice and the said books of account or other documents, or any computer system containing the said information have been taken into custody by any officer or authority under any other law for the time being in force; or

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Union of India - Subsection

Section 248(1)(a) in The Income Tax Act, 2025