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of <h1>Income Tax Bill 2025 Clause 474 criminalizes obstruction during tax inspections with two-year imprisonment plus fine</h1> The Income Tax Bill 2025's Clause 474 mirrors Section 275B of the Income-tax Act 1961, both criminalizing failure to provide necessary facilities to authorized officers during tax inspections. The provision prescribes rigorous imprisonment up to two years plus fine for non-compliance with document inspection requirements. While Clause 474 references section 247(1)(b)(ii) and Section 275B references section 132(1)(iib), the substantive obligations remain unchanged. The provision aims to deter obstruction during tax investigations and ensure compliance with statutory requirements. Key interpretational challenges include defining 'necessary facility' and determining mens rea requirements, though judicial precedents provide guidance on reasonable cooperation expectations.
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