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OFFENCES AND PROSECUTIONS

Income Tax - Penalties - Circumstances, Procedures and Relief - 11 - SECTION NATURE OF OFFENCE MINIMUM PERIOD OF RIGOROUS IMPRISONMENT MAXIMUM PERIOD OF RIGOROUS IMPRISONMENT (1) (2) (3) (4) 275B Failure to afford necessary facility to the authorized officer to inspect books of account or other documents as required under section 132(1)(iib) Any period up to 2 years and fine. 2 years and fine. 276B Failure to pay to the Government s treasury deducted tax at source or tax payable under proviso to .....

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income in time under section 139(1), or in response to notice under section 142(1) or section 148 or section 153A. IF tax sought to be evaded exceeds ₹ 25,00,000: 6 months and fine. In any other case: 3 months and fine. NOTE:- No prosecution for failure to furnish the return in due time under section 139(1) if: (i) the return is filed before the expiry of the assessment year; or (ii) the tax payable eon regular assessment, as reduced by TDS and advance tax does not exceed ₹ 3000. If .....

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