Section 4 - Insertion of new section 275A - Income Tax (Amendment) Act, 1965

4. Insertion of new section 275A. In Chapter XXII of the principal Act, before section 276, the following section shall be inserted, namely: 275A. Contravention of order made under sub-section (3) of section 132. Whoever contravenes any order referred to in 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. .