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Income-tax Act Section 474
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The Income-tax Act, 2025

Section 474 Failure to afford facility for inspection of books of account during search

Chapter
XXII · Offences and Prosecution
Amendments
2
474. Failure to comply with section 247(1)(ii)Marginal heading substituted by Finance Act, 2026, s. 109, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "the marginal heading"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 rigorous imprisonment for a term which may extend to two years and shall also be liable to fineSubstituted by Finance Act, 2026, s. 109, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine"simple imprisonment for a term up to six months, or with fine, or with both.

Amendments to this section

  1. 1 Marginal heading substituted by Finance Act, 2026, s. 109, for "the marginal heading" (w.e.f. 1 April 2026).
  2. 2 Substituted by Finance Act, 2026, s. 109, for "rigorous imprisonment for a term 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