Section 275B of Income Tax Act, 1961: Failure to Facilitate Search Inspection
Section 275B of the Income-tax Act, 1961 deals with a failure to provide an authorised income-tax officer with the facilities necessary to inspect books of account or other documents during a lawful search. It is a criminal prosecution provision, not merely an administrative monetary penalty.
Meaning and scope of Section 275B
Section 275B addresses non-compliance with the duty imposed by section 132(1)(iib). During an authorised search, the officer may require facilities needed to inspect books of account or other documents maintained electronically. The duty is to provide the necessary facilities to enable inspection; it is not an unrestricted right for an officer to demand unrelated material outside lawful authority.
When can Section 275B apply?
- A search is lawfully authorised under section 132 of the Income-tax Act, 1961.
- An authorised officer requires the facilities contemplated by clause (iib) of section 132(1) to inspect relevant books or documents.
- A person required to provide those facilities fails to do so.
- Criminal liability, if alleged, is established through the applicable prosecution process and evidentiary standards.
The exact search authorisation, request, records sought, technical access available and reasons for non-compliance can be material. The wording of the relevant law and the date of the event should be checked before drawing conclusions.
Punishment under Section 275B
The provision prescribes rigorous imprisonment for a term that may extend to two years and liability to a fine. It does not prescribe a fixed fine amount in the text reproduced below. Imprisonment and fine are matters for the competent criminal court following the applicable legal process.
Relationship with Section 132(1)(iib)
Section 132 is the search-and-seizure provision. Clause (iib) of sub-section (1) concerns providing an authorised officer with the necessary facility to inspect books of account or other documents maintained in electronic form. Section 275B attaches a potential criminal consequence to failure to provide that facility. Section 275A, by contrast, addresses contravention of specified search-related orders.
Practical compliance considerations
- Verify the identity and authority of the officers and retain details of the search authorisation where legally available.
- Identify the electronic books, documents and systems to which the lawful request relates.
- Arrange appropriate technical assistance for access and inspection; document genuine technical failures or unavailable credentials accurately.
- Preserve contemporaneous records of requests, responses and any objections, and obtain qualified legal advice where prosecution is threatened.
These are general compliance considerations, not a substitute for the specific legal duties arising during a search.
Income-tax Act, 2025 and pending proceedings
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Section 536 of the 2025 Act contains repeal-and-savings provisions. Earlier liabilities, actions and proceedings may remain governed by the saved law, depending on the statutory conditions. Do not assume that the section number or procedural requirements are identical under the 2025 Act.
Original statutory text and legislative note
The following wording and amendment note are preserved from the original webpage for reference. Consult the official consolidated legislation and applicable amendments before relying on this as the text in force on a particular date.
1If a person who is required to afford the authorised officer the necessary
facility to inspect the books of account or other documents, as required under
clause (iib) of sub-section (1) of section 132, fails to afford such facility to
the authorised officer, he shall be punishable with rigorous imprisonment for a
term which may extend to two years and shall also be liable to fine.
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1. Ins. by Act 20 of 2002, s. 107 (w.e.f. 1-6-2002).
Official legal resources
For the authoritative version and any notifications or amendments, consult the India Code legislative database, the Income Tax Department, the Income Tax e-Filing portal and the Gazette of India. Search for the Income-tax Act, 1961, section 132 and section 275B, and the Income-tax Act, 2025, section 536.
Frequently asked questions
Is Section 275B a civil penalty?
No. It prescribes criminal punishment involving possible rigorous imprisonment and a fine for the specified failure.
What is the maximum imprisonment under Section 275B?
The statutory text specifies rigorous imprisonment that may extend to two years, together with liability to a fine.
Does every difficulty accessing electronic records constitute an offence?
Not automatically. The legal requirements, actual request, facts and available evidence must be considered. A technical problem should be documented and addressed promptly.
Does Section 275B still apply after 1 April 2026?
The 1961 Act was repealed subject to savings. Its application to earlier events or proceedings requires examination of section 536 of the Income-tax Act, 2025 and other applicable provisions.