Income-tax Act, 2025

Contravention of order made under section 247 - Section 473

CHAPTER XXII

OFFENCES AND PROSECUTION

18[Contravention of order made during search action.]

473. Whoever contravenes any order referred to in section 247(4) shall be punishable with 19[simple imprisonment up to two years and with fine].

18. Sub. for "Contravention of order made under section 247." by Act No. 4 of 2026, w.e.f. 1-4-2026.

19. Sub. for "rigorous imprisonment which may extend to two years and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-4-2026. .... To read the full section download the app from Google Play store