Imprisonment penalty amendment revises section 485 by replacing rigorous imprisonment with simple imprisonment and retaining fine. Amends section 485 of the Income-tax Act by substituting the prescribed punishment for the relevant offence. The amendment replaces rigorous imprisonment with simple imprisonment, while retaining the minimum term of six months and providing for imprisonment up to three years, together with fine.
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Provisions expressly mentioned in the judgment/order text.
Imprisonment penalty amendment revises section 485 by replacing rigorous imprisonment with simple imprisonment and retaining fine.
Amends section 485 of the Income-tax Act by substituting the prescribed punishment for the relevant offence. The amendment replaces rigorous imprisonment with simple imprisonment, while retaining the minimum term of six months and providing for imprisonment up to three years, together with fine.
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