Contravention of order during search action now carries revised imprisonment and fine language under the income-tax amendment.

Section 473 of the Income-tax Act is amended to revise the marginal heading and the punishment language applicable to contravention of an order made during search action. The existing marginal heading is replaced with "Contravention of order made during search action", thereby aligning the provision's description with the conduct covered. The penal wording is also substituted, replacing the earlier reference to rigorous imprisonment and fine with simple imprisonment up to two years and fine, while leaving the substantive focus of the provision on non-compliance with orders issued during search proceedings unchanged.

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