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of <h1>Section 35EE Added to Wealth-tax Act: Non-compliance with Section 34ACC Leads to Imprisonment and Fine.</h1> A new section, 35EE, is added to the Wealth-tax Act, 1957, effective October 1, 1984, by the Taxation Laws (Amendment) Act, 1984. It mandates that if an individual fails to provide the Board with particulars of conviction or findings as required under section 34ACC, without a reasonable cause, they will face rigorous imprisonment for up to two years and a fine.
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