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of <h1>Rigorous Imprisonment and Fine for Violating Section 132(3) Income-Tax Act Orders</h1> Any person who contravenes an order issued under sub-section (3) of section 132 of the Income-tax Act, 1961, shall be subject to rigorous imprisonment for up to two years and liable to pay a fine. This provision aims to enforce compliance with orders related to income tax investigations and searches, ensuring adherence to the directives issued under the specified section.
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