Sections 473 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Chapter XXII lists offences and punishments. Sections 473 and 474 deal with conduct in a search: contravening an order made under section 247(4) and refusing facilities for inspecting books and documents. Section 475 punishes fraudulent removal or concealment of property to prevent recovery under a certificate. Section 477 punishes failure to pay tax collected at source to the Government. This article follows the text as per the Income-tax Act, 2025 as amended by the Finance Act, 2026, which substituted the punishment in each of these sections (sections 108, 109, 110 and 112 of that Act), with effect from 1 April 2026. If you face a notice or complaint, see our legal dispute resolution service.
Section 473: contravening an order referred to in section 247(4): simple imprisonment up to two years and fine. Section 474: failing to give facility for inspection of books in a search: simple imprisonment up to six months, or fine, or both. Section 475: fraudulently moving property to defeat a section 413 certificate: simple imprisonment up to two years and fine. Section 477: not paying tax collected at source: up to two years if the tax exceeds fifty lakh rupees, up to six months if it exceeds ten lakh rupees, otherwise fine; no offence if paid on or before the statement date.
Section 473: contravention of an order made during a search
Whoever contravenes any order referred to in section 247(4) shall be punishable with simple imprisonment up to two years and with fine. The section does not say what the order directs; that is in section 247(4). For the search powers, see our post on section 247. The section is a single sentence and the punishment is both imprisonment and fine ("and"). The heading of the section was changed by the Finance Act, 2026 to "Contravention of order made during search action."
Example (facts assumed). An order under section 247(4) restrains Mr. Joshi from dealing with a seized item. He ignores it and transfers the item. Section 473 makes him punishable with simple imprisonment up to two years and with fine.
Section 474: facility for inspection of books during a search
If a person who is required to afford the authorised officer the necessary facility to inspect the books of account or other documents, under section 247(1)(ii), fails to do so, he shall be punishable with simple imprisonment for a term up to six months, or with fine, or with both.
Compare the connectors: in section 473 imprisonment "and" fine; in section 474 imprisonment "or" fine "or" both. The court therefore has a choice in section 474 that it does not have in section 473.
Example (facts assumed). During a search, the accounts head of a firm refuses to unlock the cabinet holding books, so the authorised officer cannot inspect them. Section 474 applies if he is the person required to afford the facility.
Section 475: removing property to prevent tax recovery
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest in it, with the intent to prevent such property or interest from being taken in execution of a certificate drawn under section 413, shall be punishable with simple imprisonment for a term up to two years and with fine.
The elements are: (1) a fraudulent act (removal, concealment, transfer or delivery); (2) of property or an interest in it; (3) with the intent of preventing it from being taken in execution of a section 413 certificate. The certificate is explained in our article on sections 412 to 415. The section is an offence in itself; it is separate from the recovery modes themselves.
Example (facts assumed). After a certificate is drawn up against Vishal Exports, its owner quietly transfers a warehouse to a friend with the intent that it should not be attached and sold. The elements are met and section 475 applies.
Section 477: failure to pay tax collected at source
Sub-section (1): punishment by amount of tax
If a person fails to pay the tax collected by him to the credit of the Central Government, as required under section 397(3)(a), he shall be punishable:
| Clause | Where the amount of such tax | Punishment |
|---|---|---|
| (a) | Exceeds fifty lakh rupees | Simple imprisonment for a term up to two years, or with fine, or with both |
| (b) | Exceeds ten lakh rupees but does not exceed fifty lakh rupees | Simple imprisonment for a term up to six months, or with fine, or with both |
| (c) | Any other case | Fine |
The duty in section 397(3)(a) is explained in our article on section 397.
Sub-section (2): no offence if paid by the statement date
The provisions of the section do not apply if the payment of the tax collected at source has been made to the credit of the Central Government on or before the time prescribed for filing the statement under section 397(3)(b) in respect of such payment. The time is as prescribed; it is left to the Income-tax Rules, 2026.
Example (amounts assumed). Starlight Traders collected tax at source of Rs. 12,00,000 and did not pay it by the due date. Rs. 12,00,000 exceeds ten lakh rupees but not fifty lakh rupees, so clause (b) would apply: simple imprisonment up to six months, or fine, or both. If, however, it pays the Rs. 12,00,000 on or before the time prescribed for filing the statement for that payment, sub-section (2) says the section does not apply. Had the sum been Rs. 60,00,000 and unpaid after that time, clause (a) would apply. If the sum had been Rs. 8,00,000, clause (c) gives fine only.
Our post on section 476 covers the parallel offence for tax deducted at source. Section 476 was also amended by the Finance Act, 2026, so read its current text. For the offence of evasion see section 478.
Comparison
| Section | Offence | Punishment |
|---|---|---|
| 473 | Contravening an order referred to in section 247(4) | Simple imprisonment up to two years and fine |
| 474 | Failing to afford facility for inspection in search | Simple imprisonment up to six months, or fine, or both |
| 475 | Fraudulently moving property to prevent execution of a section 413 certificate | Simple imprisonment up to two years and fine |
| 477 | Not paying tax collected at source | Graded by amount of tax: two years, six months, or fine; nothing if paid by the statement date |
Sections 473 to 475 and 477 carry no thresholds except section 477. For companies and the other general rules on offences, see the next sections of Chapter XXII; the Chapter overview is in the Chapter XXII guide.
Need help with a prosecution notice?
Offences in search cases and TCS defaults turn on dates, amounts and the exact wording above. Our legal dispute resolution team reviews the complaint or notice, checks whether the statement-date payment defence applies and advises on the response.
Key takeaways
- Section 473 punishes contravention of an order referred to in section 247(4): simple imprisonment up to two years and fine.
- Section 474 punishes failure to afford inspection facilities in a search: simple imprisonment up to six months, or fine, or both.
- Section 475 punishes fraudulent removal or concealment of property to prevent execution of a section 413 certificate: simple imprisonment up to two years and fine.
- Section 477 grades punishment by the tax: above fifty lakh rupees, above ten lakh rupees up to fifty lakh rupees, and any other case.
- There is no offence under section 477 if the tax is paid on or before the time prescribed for filing the statement.
- The punishments in all four sections were substituted by the Finance Act, 2026.
Read next
- Sections 480 to 483: offences of not furnishing a search return, special audit default, false statement and falsified books
- Sections 471 and 472: procedure and time limit for imposing penalties
- Section 478: wilful attempt to evade tax
- Section 476: prosecution for not depositing TDS
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.