Section 474
Failure to afford facility for inspection of books of account during search.
About this Act
An Act to consolidate and amend the law relating to income-tax.
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 [simple imprisonment for a term up to six months, or with fine, or with both].
Notes
20. Substituted for “Failure to comply with section 247(1)(ii).”, ibid.
15. Word and figures “or 447” omitted by the Finance Act, 2026, w.e.f. 1-4-2026.
21. Substituted for “rigorous imprisonment for a term which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
15. Word and figures “or 447” omitted by the Finance Act, 2026, w.e.f. 1-4-2026.
21. Substituted for “rigorous imprisonment for a term which may extend to two years and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026.