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Contravention of order made under sub-section (3) of section 132
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....CUTIONS ^1[^3[Contravention of order made during search action.] 275A. Whoever contravenes any order referred to in ^2[the second proviso to sub-section (1) or] sub-section (3) of section 132 sh....
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....tion 23 of the Finance Act, 2026 w.e.f. 01-03-2026 before it was read as, "Contravention of order made under sub-section (3) of section 132." 4. Substituted vide S....
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