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Section 474 of Income Tax Act - Failure to afford facility for inspection of books of account during search

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Last Updated: 01-04-2026

474. [i][Failure to afford facility for inspection of books of account during search.]

If a person, who is required to afford the authorized 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 [ii][simple imprisonment for a term up to six months, or with fine, or with both.]

 

[i] Substituted for marginal heading words “Failure to comply with section 247(1) (ii)” by Section 109(a) of FA, 2026 wef 01-04-2026.

[ii] Substituted for words “rigorous imprisonment for a term which may extend to two years and shall also be liable to fine.” by Section 109(b) of FA, 2026 wef 01-04-2026.