Income Tax Section - 275A, Income Tax Act, 1961-2021

                                                                              Income Tax

    Section - 275A,  Income Tax Act, 1961-2021

                                                                    CHAPTER XXII

                                                    OFFENCES AND PROSECUTIONS

Contravention of order made under sub-section (3) of section 132.

275A. Whoever contravenes any order referred to in 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.