Failure to furnish returns of net wealth

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..... on 17, he shall be punishable,-- (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one hun­dred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; (ii) in any other case, with rigorous imprisonment for a term which shall not be les .....

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