§ 474
Chapter XXII — Offences And Prosecution
If a person, who is required to afford the authorised officer with the necessary
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
474. If a person, who is required to afford the authorised officer with the necessary
facility to inspect the books of account or other documents, under section
247(1)(ii)15, fails to do so, he shall be punishable with 21[simple imprisonment for a
term up to six months, or with fine, or with both].
Removal, concealment, transfer or delivery of property to prevent tax recovery.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc§ 479Failure to furnish returns of income