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Section 275A: Contravention of order made under sub-section 3 of section 132

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

CHAPTER XXII

OFFENCES AND PROSECUTIONS

[Contravention of order made during search action.]

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 [simple imprisonment for a term up to two years and with fine].

Where this provision sits

ActThe Income-tax Act, 1961
Section275A
Marginal noteContravention of order made under sub-section 3 of section 132
JurisdictionCentral
StatusRepealed
Judgments citing it1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act No. 4 of 2026. 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.
  • substituted, Act No. 4 of 2026. 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.

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