275B. ²⁵[Failure to afford facility for inspection of books of account during search.]

If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, as required under clause (iib) of sub-section (1) of section 132, fails to afford such facility to the authorised officer, he shall be punishable with ²⁶[simple imprisonment for a term up to six months, or with fine, or with both].