Section 275ACentral Act

Section 275A: [ Contravention of order made under sub-section (3) of section 132. [Inserted by Act 1 of 1965, Section 4 (w.e.f. 12.3.1965).]

The Income-tax Act, 1961

[ Contravention of order made under sub-section (3) of section 132. [Inserted by Act 1 of 1965, Section 4 (w.e.f. 12.3.1965).]

- Whoever contravenes any order referred to in ] [ Substituted by Act 41 of 1975, Section 66, for Explanation (w.e.f. 1.4.1976).][the second proviso to sub-section (1) or] [ Inserted by Act 12 of 1990, Section 47 (w.r.e.f. 1.4.1990).][sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.] [Inserted by Act 1 of 1965, Section 4 (w.e.f. 12.3.1965).]

Sec 275B — [ Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132. [ Inserted by Act 20 of 2002, Section 107 (w.e.f. 1.6.2002).]

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