Section 474 — Failure to afford facility for inspection of books of account during search
Old Act equivalent: Section 275A of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- 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)15, fails to do so, he shall be punishable with [simple imprisonment for a term up to six months, or with fine, or with both]. Removal, concealment, transfer or delivery of property to prevent tax recovery.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Person required to afford facility for inspection of books of account during search who fails to do so.
- Conditions: Failure to afford facility for inspection of books of account during search.
- Time limits: None.
- Monetary limits: Rigorous imprisonment up to 2 years and fine.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.