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2025Section 473

473. 18[Contravention of order made during search action.]

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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

Footnotes

  1. 18.Sub. for "Contravention of order made under section 247." by Act No. 4 of 2026, w.e.f. 1-4-2026.↩
  2. 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.↩

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·