Section 42 - Amendment of section 278 - Finance Act, 1964

42. Amendment of section 278 In section 280 of the Income-tax Act, in sub-section (1), for able with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees, or with both. , the following shall be substituted, namely:- punishable with rigorous imprisonment for a term which may extend to two years: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court. such imprisonment shall not be for less than six months. .