CHAPTER XXII

OFFENCES AND PROSECUTIONS

 

1.[“Contravention of order made during search action.”;]

 

275A. Whoever contravenes any order referred to in the second proviso to sub- section (1) or sub-section (3) of section 132 shall be punishable with ².[“simple imprisonment for a term up to two years and with fine” ]

 

NOTE-

1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026

for the word ,

Contravention of order made under sub-section (3) of section 132.

shall be substituted namly

“Contravention of order made during search action.”;

2.Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026

for the word ,

rigorous imprisonment which may extend to two years and shall also be liable to fine

shall be substituted namly

“simple imprisonment for a term up to two years and with fine”