Income-tax Act, 1961
If a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice served on him under sub-section (1) of section 142, such accounts and documents as are referred to in the notice [or wilfully fails to comply with a direction issued to him under sub-section (2A) of that section], he shall be punishable with rigorous imprisonment for a term which may extend to one year [and with fine].] 276DD. [Failure to comply with the provisions of section 269SS].—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1987), s. 119 (w.e.f. 1-4-1989). Earlier it was inserted by the Finance Act (21 of 1984), s. 31 (w.e.f. 1-4-1984) and later on amended by the Taxation Laws (Amendments and Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 10-9-1986). 276E. [Failure to comply with the provisions of section 269T].—Omitted by s. 119, ibid., (w.e.f. 1-4-1989). Earlier it was inserted by the Income-Tax (Second Amendment) Act (38 of 1981), s. 4 (w.e.f. 11-7-1981) and later on amended by the Taxation Laws (Amendments and Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 10-9-1986).