Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976
Failure to make payment or deliver return or statements or allow inspection.
276. [Omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1976. The section was earlier amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and the Finance Act, 1968, w.e.f. 1-4-1968.]
[AS AMENDED BY THE FINANCE ACT, 1986]