Punishment for offence under section 275A: rigorous imprisonment may extend to two years and liable to fine. 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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Provisions expressly mentioned in the judgment/order text.
Punishment for offence under section 275A: rigorous imprisonment may extend to two years and liable to fine.
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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