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Income-tax Act View entire act

275A. Contravention of order made under sub-section (3) of section 132.

1 judgments cite this provision SC

Whoever contravenes any order referred to in [the second proviso to sub-section (1) or] sub-section (3) of section 132 shall be punishable with rigorous imprisonment which may extend to two years and shall also be liable to fine.]