https://www.taxtmi.com/acts?id=3442 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 11:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3442 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3442