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of <h1>New Section 275A: Violating Orders Under Section 132(3) Leads to Up to 2 Years Imprisonment and Possible Fine.</h1> The Income-tax (Amendment) Act, 1965 introduces a new section 275A into Chapter XXII of the principal Act, positioned before section 276. This section addresses the contravention of orders made under sub-section (3) of section 132. It stipulates that any person who violates such orders will be subject to rigorous imprisonment for up to two years and may also face a fine.
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