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Section 474: Failure to comply with section 247(1)(b)(ii) · Complied AI

Chapter 22
Section 474

Section 474Chapter 22

Failure to comply with section 247(1)(b)(ii)

If a person, who is required to afford the authorised officer with the necessary facility to inspect the books of account or other documents under section 247(1)(b)(ii) fails to do so, he shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.

Section 473 Section 474 Section 475