2[Failure to comply with the provisions of clause (iib) of sub-section (1)
of section 132.
275B. 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 rigorous imprisonment for a
term which may extend to two years and shall also be liable to fine.]