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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Prosecution provision under IT Act |
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What is the punishment and fine for the offence under section 276A? |
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Ans. Such offence shall be punishable with rigorous imprisonment which may extend to 2 years. 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 less than 6 months. |
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