CHAPTER XXII

OFFENCES AND PROSECUTION

¹[“Failure to afford facility for inspection of books of account during search.”; ]

474. 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

²[“simple imprisonment for a term up to six months, or with fine, or with both”]

Note:

1. Substituted by The Finance Bill 2026 dated 01.02.2026 w.e.f. 01.04.2026

For the Word

Failure to comply with section 247(1)(ii).
Shall be Substituted namely:

“Failure to afford facility for inspection of books of account during search.”;

2. Substituted by The Finance Bill 2026 dated 01.02.2026 w.e.f. 01.04.2026

For the Word

rigorous imprisonment for a term which may extend to two years and shall also be liable to fine

Shall be Substituted namely:

“simple imprisonment for a term up to six months, or with fine, or with both”