Rigorous imprisonment under section 276A may extend to two years, with a statutory minimum of six months. Offence under the relevant prosecution provision in the Income Tax framework attracts rigorous imprisonment which may extend to two years and, unless special and adequate reasons are recorded in the judgment, shall not be less than six months; the text does not specify fines.
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Provisions expressly mentioned in the judgment/order text.
Rigorous imprisonment under section 276A may extend to two years, with a statutory minimum of six months.
Offence under the relevant prosecution provision in the Income Tax framework attracts rigorous imprisonment which may extend to two years and, unless special and adequate reasons are recorded in the judgment, shall not be less than six months; the text does not specify fines.
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