Contravention of tax authority orders may attract imprisonment and fine under the new income tax framework.
Clause 473 establishes an offence for contravening orders under section 247(1)(viii) or (4), penalising such contraventions with rigorous imprisonment up to the statutory maximum and a fine. The clause focuses on breaches concerning custody, retention, or handling of assets or records during investigative processes. It does not specify mens rea or procedural attributes such as cognizability or bailability, so application and defences will be shaped by judicial interpretation and the Bill's broader procedural framework.