Section 132(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 23] [Section 132(1)] [Section 132] [Entire Act]

Union of India - Subsection

Section 132(1)(b) in The Income Tax Act, 1961

(b)any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act, or

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Union of India - Subsection

Section 132(1)(b) in The Income Tax Act, 1961