Section 275A - Contravention of order made under sub-section (3) of section 132 - Income-tax Act, 1961

Chapter XXII OFFENCES AND PROSECUTIONS 1 [Contravention of order made under sub-section (3) of section 132. 275A. Whoever contravenes any order referred to in 2 [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.] -------------------------- Notes :- 1. Inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965. 2. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990.