Amendment of section 276D

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all be substituted with effect from the 1st day of October, 2014. - Clause 69 of the Bill seeks to amend section 276D of the Income-tax Act which relates to failure to produce accounts and documents. The existing provisions of section 276D provide that if a person wilfully fails to produce accounts and documents as required in any notice issued under sub-section (1) of section 142 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X