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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Punishment for offence under section 275A: rigorous imprisonment may extend to two years and liable to fine.</h1> The offence under the specified tax provision attracts rigorous imprisonment which may extend to two years and the offender is also liable to a fine, combining custodial and monetary penalties as part of the prosecution mechanism within the income tax framework.

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