Income-tax Act, 1961
Section - 275A - Contravention of order made under sub-section 3 of section 132
CHAPTER XXIIOFFENCES AND PROSECUTIONSContravention of order made under sub-section (3) of section 132.275A. 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.
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