Failure to Afford Facility for Inspection of Books During Search

Section 474 — - FAILURE TO AFFORD FACILITY FOR INSPECTION OF BOOKS DURING SEARCH

Section 474 of the Income-tax Act, 2025 corresponds to s. 275B of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Up to 6 months simple imprisonment or fine or both for failure to afford authorised officer the facility for inspection of books u/s 247(1)(ii) [s. 132(1)(ii)].

PRACTITIONER PLANNING NOTES

• Genuine inability (locked premises, key with absent person) is reasonable cause; document on the spot.

CROSS-REFERENCES

• s. 491 [279] -- sanction and compounding.
• s. 486 [278AA] -- reasonable cause.
• s. 487 [278B] -- offences by companies.
• s. 490 [278E] -- presumption of culpable mental state.