§ 473
Chapter XXII — Offences And Prosecution
Whoever contravenes any order referred to in section 247(4) shall be
Income-tax Act, 2025
Anyone who disobeys an order under section 247(4) – which requires providing facilities for inspection of books during a search – can be punished.
- Imprisonment up to two years
- Fine may also be imposed
📜 Official text of the section +
473. Whoever contravenes any order referred to in section 247(4) shall be
punishable with 19[simple imprisonment up to two years and with fine].
20[Failure to afford facility for inspection of books of account during
search.]
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc§ 479Failure to furnish returns of income