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Income-tax Act Section 473
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The Income-tax Act, 2025

Section 473 Contravention of order made during search action

Chapter
XXII · Offences and Prosecution
Amendments
2
473. Contravention of order made under section 247Marginal heading substituted by Finance Act, 2026, s. 108, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the marginal heading"Contravention of order made during search action.—
Whoever contravenes any order referred to in section 247(4) shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fineSubstituted by Finance Act, 2026, s. 108, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "rigorous imprisonment which may extend to two years and shall also be liable to fine"simple imprisonment up to two years and with fine.

Amendments to this section

  1. 1 Marginal heading substituted by Finance Act, 2026, s. 108, for "the marginal heading" (w.e.f. 1 April 2026).
  2. 2 Substituted by Finance Act, 2026, s. 108, for "rigorous imprisonment which may extend to two years and shall also be liable to fine" (w.e.f. 1 April 2026).

All amendments to the Income-tax Act