Section 276D. Failure to produce accounts and documents

9[ 276D. Failure to produce accounts and documents. —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[10] [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[11] [and with fine].] 1. Ins. by Act 18 of 2005, s. 62 (w.e.f. 1-4-2006). 2. Subs. by Act 4 of 1988, s. 126, for "sub-section (2) of section 139" (w.e.f. 1-4-1989). 3. Subs. by Act 32 of 2003, s. 97, for "section 148" (w.e.f. 1-6-2003). 4. Subs. by Act 23 of 2012, s. 107, "one hundred thousand rupees" (w.e.f. 1-7-2012). 5. Subs. by s. 107, ibid ., for "three years" (w.e.f. 1-7-2012). 6. Subs. by Act 18 of 2005, s. 62, for "return of income under sub-section (1) of section 139" (w.e.f. 1-4-2006). 7. Subs. by Act 13 of 2018, s. 54, for "tax payable by him" (w.e.f. 1-4-2018). 8. Ins. by Act 14 of 1997, s. 10 (w.e.f. 1-1-1997). 9. Ins. by Act 42 of 1970, s. 52 (w.e.f. 1-4-1971). 10. Ins. by Act 41 of 1975, s. 69 (w.e.f. 1-4-1976). 11. Subs. by Act 25 of 2014, s. 74, for "or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both " (w.e.f. 1-10-2014). — 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).