Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Contravention of search-order restrictions under section 275A attracts imprisonment and fine for disregarding restraint directions. Contravention of an order made during search action under the second proviso to section 132(1) or under section 132(3) attracts punishment under section 275A. The provision applies to any person who disregards the specified search-related restraint order and prescribes simple imprisonment for a term up to two years and fine. The note also reflects the updated statutory wording and amended punishment language.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Contravention of search-order restrictions under section 275A attracts imprisonment and fine for disregarding restraint directions.
Contravention of an order made during search action under the second proviso to section 132(1) or under section 132(3) attracts punishment under section 275A. The provision applies to any person who disregards the specified search-related restraint order and prescribes simple imprisonment for a term up to two years and fine. The note also reflects the updated statutory wording and amended punishment language.
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