Income-tax law | Search and seizure | Offences and prosecutions
Section 275A of the Income-tax Act, 1961: Contravention of Search Orders
Meaning, scope, punishment and compliance requirements for contravention of an order under the second proviso to section 132(1) or section 132(3).
What is Section 275A?
Section 275A was enacted to protect the effectiveness of an income-tax search by making it a prosecutable offence to disobey specified orders restricting dealings with assets or documents. It appears in Chapter XXII (Offences and Prosecutions) of the Income-tax Act, 1961. It is not an ordinary monetary penalty provision; it creates exposure to criminal prosecution.
The section must be read with section 132, which concerns search and seizure by authorised income-tax officers.
Text of Section 275A of the Income-tax Act, 1961
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.
This reproduces the operative statutory language published by the Income Tax Department for section 275A. The imprisonment term is a maximum of two years; the section also provides for a fine but does not specify a fixed amount.
Which orders are covered?
Second proviso to section 132(1): deemed seizure
Where specified valuables cannot practicably be physically removed because of volume, weight, physical characteristics or danger, the authorised officer may issue an order prohibiting the person in possession or control from removing, parting with or otherwise dealing with them without prior permission. Such action may be treated as a deemed seizure under the provision.
Section 132(3): restraint or prohibitory order
Where it is not practicable to seize books, documents or assets for reasons contemplated by section 132(3), an authorised officer may serve a restraint order directing the person concerned not to remove, part with or otherwise deal with the specified property except with prior permission.
These provisions have distinct statutory conditions. The exact wording, service, subject matter, duration and legal validity of the particular order are important in any dispute.
Punishment and legal consequences
Section 275A should not be confused with section 275B, which deals with a different failure to facilitate inspection during a search, or with section 276, concerning actions intended to thwart tax recovery.
How to respond to an order during a tax search
- Read and preserve the order. Record its date, issuing authority, property or records covered and any stated restrictions.
- Avoid prohibited dealings. Do not remove, transfer or otherwise deal with covered property contrary to the order.
- Seek written permission. If access, movement or handling is necessary, request prior permission from the authorised officer and retain the response.
- Preserve records. Keep an inventory, communications, acknowledgements and evidence of compliance.
- Obtain legal advice promptly. Questions about service, authority, validity, duration or alleged contravention depend on the particular facts and governing law.
The prosecution framework and safeguards must be assessed under the applicable statute and procedural law. An allegation of non-compliance does not itself establish guilt.
Income-tax Act, 2025: effect on Section 275A
The Income-tax Act, 2025 repealed the 1961 Act from 1 April 2026, subject to section 536 (repeal and savings). Among other matters, section 536 preserves prior operation, accrued rights and liabilities, and proceedings in the circumstances it specifies. It also expressly saves proceedings connected with searches initiated under section 132 before commencement of the 2025 Act.
For searches or alleged conduct after 1 April 2026, consult the corresponding operative provisions of the 2025 Act rather than treating section 275A of the repealed Act as automatically governing new conduct. The Income Tax Department provides a 2025 Act and provision-comparison portal.
Frequently asked questions
Does Section 275A apply to every irregularity in a search?
No. It concerns contravention of the specific orders identified in the second proviso to section 132(1) or section 132(3) of the 1961 Act.
Is the punishment a tax penalty or imprisonment?
The statutory provision creates an offence punishable with rigorous imprisonment up to two years and a fine, subject to prosecution and the court's determination.
Can a person move restrained property after obtaining permission?
The cited search provisions contemplate dealing with covered property with the authorised officer's previous permission. The terms of the actual order should be followed.
Does the 2025 Act erase old search orders and liabilities?
No blanket conclusion follows from repeal. Section 536 contains savings rules that must be applied to the relevant search, order, liability or proceeding.
Official legislation and guidance
Legislative history
- Inserted by Act 1 of 1965, section 4, with effect from 12 March 1965.
- Reference to the second proviso to section 132(1) inserted by Act 12 of 1990, section 47, with effect from 1 April 1990.
For historical assessments and prosecutions, read the version of the law applicable to the relevant date.
This article provides general legal information, not case-specific legal advice. Consult the official statutory text and applicable amendments for the relevant period.