275B. [ Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. [ Inserted by Act 20 of 2002, Section 107 (w.e.f. 1.6.2002).]
- If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.]
