Section 473 — Contravention of order made during search action
Old Act equivalent: Section 132(3) of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- Whoever contravenes any order referred to in section 247(4) shall be punishable with [simple imprisonment up to two years and with fine]. [Failure to afford facility for inspection of books of account during search.]
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Whoever contravenes any order referred to in section 247(4).
- Conditions: Contravention of order made during search action.
- Time limits: None.
- Monetary limits: Simple imprisonment up to 2 years and fine.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.