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    <title>Contravention of order made during search action</title>
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    <description>Contravention of an order made during a search action is an offence under the income-tax offence and prosecution framework. A person who violates an order referred to in section 247(4) is liable to simple imprisonment up to two years and fine. The provision targets non-compliance with orders issued in the course of search proceedings and attaches penal consequences to disobedience during such enforcement action.</description>
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      <description>Contravention of an order made during a search action is an offence under the income-tax offence and prosecution framework. A person who violates an order referred to in section 247(4) is liable to simple imprisonment up to two years and fine. The provision targets non-compliance with orders issued in the course of search proceedings and attaches penal consequences to disobedience during such enforcement action.</description>
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