Income-tax Act, 2025

Failure to comply with section 247(1)(ii) - Section 474

20[Failure to afford facility for inspection of books of account during search.]

474. If a person, who is required to afford the authorised officer with the necessary facility to inspect the books of account or other documents, under section 247(1)(ii), fails to do so, he shall be punishable with 21[simple imprisonment for a term up to six months, or with fine, or with both].

20. Sub. for "Failure to comply with section 247(1)(ii)." by Act No. 4 of 2026, w.e.f. 1-4-2026.

21. Sub. for "rigorous imprisonment for a term 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