Income-tax Act : OFFENCES AND PROSECUTIONS Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : OFFENCES AND PROSECUTIONS

CHAPTER XXII OFFENCES AND PROSECUTIONS 1[275A. Contravention of order made under sub-section (3) of section 132 Whoever contravenes any order referred to in 2[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.]