Contravention of search-and-seizure orders now attracts imprisonment and fine under a newly inserted penal provision. The Income-tax (Amendment) Act, 1965 inserts section 275A making contravention of orders issued under the search-and-seizure regime punishable by rigorous ... Summary
Contravention of search-and-seizure orders now attracts imprisonment and fine under a newly inserted penal provision.
The Income-tax (Amendment) Act, 1965 inserts section 275A making contravention of orders issued under the search-and-seizure regime punishable by rigorous imprisonment (term specified in the amendment) and liable to fine, thereby creating a specific criminal sanction for non-compliance with such orders.
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