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CHAPTER XXII OFFENCES AND PROSECUTIONS Failure to produce accounts and documents. 276D. 1.[If a person wilfully fails to comply with a direction issued to him under sub-section (2A) of section 142, he shall be punishable with simple imprisonment for a term up to six months, or with fine, or with both.”.] Notes 1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026 for the word , 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. shall be substituted namly If a person wilfully fails to comply with a direction issued to him under sub-section (2A) of section 142, he shall be punishable with simple imprisonment for a term up to six months, or with fine, or with both.”.
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