Prosecution for non-compliance with search and seizure provisions [Section 275B]
- Nature of Default
If a person having possession or control of books of account or other documents, including those maintained in electronic form, fails to provide necessary facility for their inspection during search and seizure, prosecution may be launched under this provision. Prosecution requires prior approval of the Principal Commissioner, Commissioner, Commissioner (Appeals), or other prescribed authority.
- Period of Imprisonment
The offence is punishable with rigorous imprisonment which may extend to 2 years, and shall also be liable to fine.
Immunity from prosecution may be granted by the Principal Commissioner/Commissioner, but it will be withdrawn if the assessee fails to meet the required conditions and according to CBDT guidelines, the offence under this provision is compoundable.