https://www.taxtmi.com/acts?id=3447 Non compliance with obligations to transfer, surrender or deliver possession of property as required by the specified income tax provisions attracts criminal liability, including rigorous imprisonment and fine, subject to a statutory minimum term unless the court records special and adequate reasons to the contrary; additionally, initiation of proceedings under this penal provision is barred on or after the specified cutoff date. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 Aug 2025 14:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3447 Non compliance with obligations to transfer, surrender or deliver possession of property as required by the specified income tax provisions attracts criminal liability, including rigorous imprisonment and fine, subject to a statutory minimum term unless the court records special and adequate reasons to the contrary; additionally, initiation of proceedings under this penal provision is barred on or after the specified cutoff date. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3447