section 275A of Income Tax act 1961

section 275A of Income Tax act 1961

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

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

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(1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other…

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