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CHAPTER XXII OFFENCES AND PROSECUTIONS 1.[“Contravention of order made during search action.”;] 275A. 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 2.[“simple imprisonment for a term up to two years and with fine” ] NOTE- 1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026 for the word , Contravention of order made under sub-section (3) of section 132. shall be substituted namly “Contravention of order made during search action.”; 2.Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026 for the word , rigorous imprisonment which may extend to two years and shall also be liable to fine shall be substituted namly “simple imprisonment for a term up to two years and with fine”
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