IT Act 1961 275A — Contravention of order made under sub-section (3) of section 132

Income-tax Act, 1961

Statutory text

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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