Section 474 — Failure to afford facility for inspection of books of account during search.]

If a person, who is required to afford the authorised officer with the necessary
facility to inspect the books of account or other documents, under section
247(1)(ii)15, fails to do so, he shall be punishable with 21[simple imprisonment for a
term up to six months, or with fine, or with both].

Related sections

Section 473 — Contravention of order made during search action.]
Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
Section 477 — Failure to pay tax collected at source
Section 478 — Wilful attempt to evade tax, etc
Section 479 — Failure to furnish returns of income
Section 480 — Failure to furnish return of income setting forth undisclosed income
Section 481 — Failure to comply with a direction of special audit or valuation
Section 482 — False statement in verification, etc
Section 483 — Falsification of books of account or document, etc
Section 484 — Abetment of false return, etc
Section 485 — Punishment for second and subsequent offences
Section 486 — Punishment not to be imposed in certain cases
Section 487 — Offences by companies
Section 488 — Offences by Hindu undivided family
Section 489 — Presumption as to assets, books of account, etc., in certain cases
Section 490 — Presumption as to culpable mental state
Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 492 — Certain offences to be non-cognizable
Section 493 — Proof of entries in records or documents
Section 494 — Disclosure of particulars by public servants
Section 495 — Special Courts
Section 496 — Offences triable by Special Court
Section 497 — Trial of offences as summons case
Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court