Section 473
Contravention of order made during search action.
About this Act
An Act to consolidate and amend the law relating to income-tax.
Whoever contravenes any order referred to in section 247(4) shall be punishable with [simple imprisonment up to two years and with fine].
Notes
18. Substituted for “Contravention of order made under section 247.” by the Finance Act, 2026, w.e.f. 1-4-2026.
19. Substituted for “rigorous imprisonment which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
19. Substituted for “rigorous imprisonment which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.