Section 247(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 247(1)] [Section 247] [Entire Act]

Union of India - Subsection

Section 247(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 a notice under section 268(1) of this Act,––

(I)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; or

(II)has been issued or might be issued, will not, or would not, produce or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system which will be useful for, or relevant to, any proceedings under the Income-tax Act, 1961 or this Act; or

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Union of India - Subsection

Section 247(1)(a) in The Income Tax Act, 2025