Section 474
Section 474: failure to afford facility for inspection during search
Section 474 penalises a person who, during a tax search, refuses to give an authorised officer the practical means to inspect books of account or other documents - a distinct offence from Section 473's broader "contravention of a search order."
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What the section says
If a person required to afford the authorised officer the necessary facility to inspect books of account or other documents under Section 247(1)(ii) fails to do so, that person is punishable with simple imprisonment for a term up to six months, or with fine, or with both.
This is the current text, substituted by the Finance Act, 2026 with effect from 1 April 2026. The section's heading was previously "Failure to comply with section 247(1)(ii)" and the punishment was rigorous imprisonment up to two years and fine - both the heading and the punishment were changed by that amendment.
Frequently asked questions
What does Section 474 actually require of me during a search?
Under Section 247(1)(ii), you must give the authorised officer the necessary facility to inspect books of account or other documents; refusing to do so is the offence this section punishes.
What's the punishment?
Simple imprisonment for a term up to six months, or fine, or both, under the current (Finance Act, 2026 amended) text - a lighter punishment than the earlier rigorous-imprisonment-up-to-two-years version.
How is this different from Section 473?
Section 473 covers contravening a search order generally under Section 247(4); Section 474 is specifically about refusing to afford inspection facilities under Section 247(1)(ii) - a narrower, related offence.
Related sections
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Get help if you're facing search-related proceedingsLast updated 9 September 2026