section 275A
Contravention of order made under sub-section (3) of section 132.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
Whoever contravenes any order referred to in 6[the second proviso to sub-section (1) or] sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.]
1 Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.e.f. 1-6-2013).
2 Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 1-6-2013).
3 Ins. by Act 36 of 1989, s. 26 (w.e.f. 1-4-1989).
4 Subs. by Act 41 of 1975, s. 66, for the Explanation (w.e.f. 1-1-1976).
5 Ins. by Act 1 of 1965, s. 4 (w.e.f. 12-3-1965).
6 Ins. by Act 12 of 1990, s. 47 (w.e.f. 1-4-1990).
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