20[Failure to produce accounts and documents.
276D. If a person wilfully fails to produce, or cause to be produced, on or before
the date specified in any notice served on him under sub-section (1) of section 142, such accounts and documents as are
referred to in the notice 21[or wilfully fails to comply with a direction issued to him under
sub-section (2A) of that section], he shall be punishable with rigorous
imprisonment for a term which may extend to one year or with fine equal to a
sum calculated at a rate which shall not be less than four rupees or more than
ten rupees for every day during which the default continues, or with both.]