Section 275A and 275B of Income Tax Act 1961: Offences During Search and Seizure

Sections 275A and 275B fall in Chapter XXII of the Income Tax Act, 1961 dealing with offences and prosecutions. Both provisions relate to compliance during a search under Section 132: Section 275A addresses contravention of specified restraint orders, while Section 275B addresses failure to provide the authorised officer the required facility to inspect books of account or other documents.

Applicable-law note: This article explains the provisions of the Income Tax Act, 1961 applicable to proceedings governed by that Act, with the requested evidence-law context before the Bharatiya Sakshya Adhiniyam, 2023 came into force. The Income Tax Act, 2025 came into force on 1 April 2026, subject to its repeal, savings and transition provisions.

Section 275A - Contravention of restraint order during search

Section 275A applies where a person contravenes an order referred to in the second proviso to Section 132(1) or an order under Section 132(3). These are search-related restraint provisions intended to prevent dealing with specified assets, books or documents contrary to a lawful order of the authorised officer.

Section 132(3) restraint order

Section 132 governs search and seizure. In circumstances contemplated by Section 132(3), the authorised officer may serve an order on the owner or person in immediate possession or control of books of account, other documents, money, bullion, jewellery or other valuable article or thing, directing that the person shall not remove, part with or otherwise deal with it without the previous permission of the authorised officer, except as permitted by law.

Ingredients of the offence under Section 275A

There must be an order of the kind referred to in the second proviso to Section 132(1) or Section 132(3).
The accused must have contravened that order.
The prosecution must establish the statutory requirements applicable to the alleged contravention.

Punishment

For the pre-amendment provision relevant to the requested historical framework, contravention under Section 275A was punishable with rigorous imprisonment which could extend to two years and also with fine.

Date-sensitive provision: The punishment language of Sections 275A and 275B was subsequently amended. For an alleged offence, the date of commission and the version of the Income Tax Act then applicable must be identified before stating the punishment.

Section 275B - Failure to provide facility for inspection during search

Section 275B applies where a person who is required under Section 132(1)(iib) to afford the authorised officer the necessary facility to inspect books of account or other documents fails to provide that facility.

Meaning of Section 132(1)(iib)

During a valid search, Section 132 authorises specified actions in relation to books of account and other documents. Clause (iib) addresses the facility required for inspection where books or documents are maintained in electronic form or otherwise require access arrangements contemplated by the provision. Section 275B provides the criminal consequence for failure to afford the required facility.

Ingredients of the offence under Section 275B

The person must be one who is required to afford the authorised officer the necessary inspection facility under Section 132(1)(iib).
The requirement must relate to books of account or other documents covered by the search provision.
The person must fail to afford the required facility to the authorised officer.

Punishment

For the pre-amendment provision relevant to the requested historical framework, the offence was punishable with rigorous imprisonment for a term which could extend to two years and also with fine.

Section 275A and Section 275B - Key distinction

Provision	Conduct covered	Connection with Section 132
Section 275A	Contravention of a specified restraint order made during search.	Second proviso to Section 132(1) or Section 132(3).
Section 275B	Failure to provide the necessary facility to inspect books of account or other documents.	Section 132(1)(iib).

Prosecution and sanction under the Income Tax Act

Sections 275A and 275B create criminal offences rather than civil penalty defaults. Prosecution under Chapter XXII is therefore distinct from the penalty procedure in Chapter XXI. The prosecution provisions, including the sanction requirements of Section 279 where applicable, must be examined with the statutory text and facts relevant to the particular case.

Evidence law before Bharatiya Sakshya Adhiniyam, 2023

For proceedings governed by the general evidence law before the Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024, the Indian Evidence Act, 1872 was the general evidence statute, subject to its applicability and the special provisions of the Income Tax Act and criminal procedure law. In a prosecution relating to a search, the search authorisation, restraint order, service or communication of the order, panchnama, inventories, statements, electronic records and evidence concerning the alleged act or omission may be relevant according to the facts and applicable law.

Official references

Important: Criminal liability is date-sensitive. Verify the version of Sections 132, 275A, 275B and other prosecution provisions in force on the relevant date, along with the repeal and savings provisions where a proceeding continues after legislative change.