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1961Section 275A

275A. 23[Contravention of order made during search action.]

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Whoever contravenes any order referred to in the second proviso to sub-section (1) or sub-section (3) of section 132 shall be punishable with 24[simple imprisonment for a term up to two years and with fine].

Footnotes

  1. 23.Sub. for "Contravention of order made under sub-section (3) of section 132." by Act No. 4 of 2026, w.e.f. 1-3-2026.↩
  2. 24.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. 1-3-2026.↩

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·