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Section 473 — Contravention of order made during search action

Income-tax Act, 2025 (amended upto 2026) · Last amended: Finance Act, 2026, w.e.f. 01.04.2026

Whoever contravenes any order referred to in section 247(4) shall be punishable [126][simple imprisonment up to two years and with fine].

Amendment history

  • [125] Substituted by Finance Act, 2026, w.e.f. 01.04.2026, for the followings:- "Contravention of order made under section 247"
  • [126] Substituted by Finance Act, 2026, w.e.f. 01.04.2026, for the followings:- "rigorous imprisonment which may extend to two years and shall also be liable to fine"
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