Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII · Offences and Prosecutions

275A23[Contravention of order made during search action.]

Section 275A · Chapter XXII · page 1003 of the Act

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].

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.

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.

Other provisions that mention Section 275A

Section 275A of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.