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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 275B: rigorous imprisonment possible and liable to fine under prosecution provisions.</h1> The provision prescribes criminal sanctions for the specified tax offence: rigorous imprisonment that may extend to two years and an accompanying fine; the breach is treated as a punishable offence under the relevant prosecution provision of the tax law.

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