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<h1>Contravention of section 247 orders: criminal offence carrying imprisonment and fine under the proposed income tax bill.</h1> 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.