The Income-tax Act, 1961 · XXII — OFFENCES AND PROSECUTIONS

Section 275A. Contravention of order made under sub-section (

In force · As amended up to 2026-08

CHAPTER XXII OFFENCES AND PROSECUTIONS 5[ 275A. Contravention of order made under sub-section ( 3 ) of section 132. —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).

Source: India Code

How this section changed

  1. inserted by Act 1 of 1965, s. 4

    In force from 12 Mar 1965

    Footnote: 5. Ins. by Act 1 of 1965, s. 4 (w.e.f. 12-3-1965).

  2. inserted by Act 12 of 1990, s. 47

    In force from 1 Apr 1990

    Footnote: 6. Ins. by Act 12 of 1990, s. 47 (w.e.f. 1-4-1990).