Section 275A of Income Tax Act for AY 2023-24

Section 275A of Income Tax Act 1961 amended by Finance Act 2022 and Income-tax Rules. Contravention of order made under section 132(3).

Amended and updated notes on section 275A of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Contravention of order made under sub-section (3) of section 132.

Chapter XXII (Sections 275A to 280D) of the Income Tax Act 1961 deals with the provisions related to offences and prosecutions. Section 275A of IT Act 1961 provides for Contravention of order made under sub-section (3) of section 132.

Recently, we have discussed in detail section 275 (Bar of limitation for imposing penalties) of IT Act 1961. Today, we learn the provisions of section 275A of Income-tax Act 1961. The amended provision of section 275A is effective for financial year 2020-21 relevant to the assessment year 2021-22.

In this article, you will learn detail of the provisions of section 275A of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-275A: 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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