Contravention of section 247 orders: criminal offence carrying imprisonment and fine under the proposed income tax bill.

Clause 473 of the proposed Income Tax Bill, 2025 makes contravention of orders referred to in section 247(1)(viii) or (4) a statutory offence, punishable by rigorous imprisonment which may extend to two years and by a fine, thereby imposing criminal sanctions for non compliance with such orders.

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