Section 473
Section 473: contravention of an order made during search action
Section 473 opens Chapter XXII (Offences and Prosecution) - it criminalises defying a specific order issued by an authorised officer during a tax search, such as an order restricting access to a place or requiring cooperation while the search is underway.
What the section says
Whoever contravenes any order referred to in Section 247(4) is punishable with simple imprisonment for a term up to two years, and with fine.
This is the current text, substituted by the Finance Act, 2026 with effect from 1 April 2026. Before that amendment, the punishment was rigorous imprisonment up to two years and fine, and the section's own heading read "Contravention of order made under section 247" - so if you've seen the older, harsher wording elsewhere, note that it has since been softened to simple imprisonment.
Frequently asked questions
What order does Section 473 relate to?
An order referred to in Section 247(4), issued by an authorised officer during a tax search.
What is the punishment for contravening this order?
Simple imprisonment for a term up to two years, and fine, under the current (Finance Act, 2026 amended) text.
Was the punishment always this?
No - before the Finance Act, 2026 amendment (effective 1 April 2026), the punishment was rigorous imprisonment up to two years and fine, which the amendment softened to simple imprisonment.
Related sections
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Get help if you're facing search-related proceedingsLast updated 9 September 2026