Section 276D in The Income Tax Act, 1961
276D. [ Failure to produce accounts and documents. [ Inserted by Act 42 of 1970, Section
Section 74 in Finance (No. 2) Act, 2014
74. Amendment of section 276D.
- In section 276D of the Income-tax Act, for the words
section 268(1) on or before the date specified in such notice, or wilfully fails to comply with a direction issued to him under section ... extend to one year and with 0 fine. [ Similar to Section 276D from The Income Tax Act, 1961 - Also Refer