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of <h1>Violation of Section 37A Wealth Tax Act may lead to 2-year imprisonment and fines under 1990 Finance Act.</h1> If an individual violates an order under the second proviso to sub-section (1) or sub-section (3A) of section 37A of the Wealth Tax Act, 1957, they may face rigorous imprisonment for up to two years and a fine. This provision was added through the Finance Act of 1990, effective from April 1, 1990.
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