³³ Sub. by Act No. 4 of 2026, w.e.f. 1-3-2026. Prior to its substitution, section 276D, as ins. by Act No. 42 of 1970, w.e.f. 1-4-1971 and later on amended by the Act No. 41 of 1975, w.e.f. 1-4-1976 and Act No. 25 of 2014, w.e.f. 1-10-2014, read as under : "276D. Failure to produce accounts and documents.—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 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 and with fine."