Income-tax Act, 1961 · Chapter XXII: Offences and Prosecutions
Section 275A: Contravention of order made under sub-section (3) of section 132
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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.]
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 275A
-
HDFC Bank Ltd. v. The State of Bihar & Ors.
What is the nature of enquiry while determining quashing of a First Information Report u/s.482 Cr.P.C., against a Bank and its Officials.