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Section 473 of Income Tax Act - Contravention of order made during search action

248
Last Updated: 01-04-2026

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

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

 

[i] Substituted for marginal heading words “Contravention of order made under section 247.” by Section 108(a) of FA, 2026 wef 01-04-2026.

[ii] Substituted for words “rigorous imprisonment which may extend to two years and shall also be liable to fine” by Section 108(b) of FA, 2026 wef 01-04-2026.