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Section 473: Contravention of order made under section 247

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER XXII

OFFENCES AND PROSECUTION

[Contravention of order made during search action.]

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

Where this provision sits

ActThe Income-tax Act, 2025
Section473
Marginal noteContravention of order made under section 247
JurisdictionCentral
StatusIn force as published by the source

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 section 247." by Act No. 4 of 2026, w.e.f. 1-4-2026.
  • 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. 1-4-2026.

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