Section 474: Failure to comply with section 247(1)(ii)

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

[Failure to afford facility for inspection of books of account during search.]

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), fails to do so, he shall be punishable with [simple imprisonment for a term up to six months, or with fine, or with both].

Where this provision sits

Act	The Income-tax Act, 2025
Section	474
Marginal note	Failure to comply with section 247(1)(ii)
Jurisdiction	Central
Status	In 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 "Failure to comply with section 247(1)(ii)." by Act No. 4 of 2026, w.e.f. 1-4-2026.
substituted, Act No. 4 of 2026. Sub. for "rigorous imprisonment for a term 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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