Amendment status not verified — confirm the current text below against the official source.
If a person wilfully fails to produce, or cause to be produced, the accounts and documents as are referred to in the notice served on him under section 268(1) on or before the date specified in such notice, or wilfully fails to comply with a direction issued to him under section 268(5), he shall be punishable w0ith rigorous imprisonment for a term which may extend to one year and with fine.