https://www.taxtmi.com/acts?id=17888 Amendment to section 89 raises maximum imprisonment for offences exceeding fifty lakh rupees: up to three years for offences in clauses (a), (b) or (c) and up to seven years for the offence in clause (d), with a required minimum six-month sentence unless special and adequate reasons are recorded; other offences carry imprisonment up to one year. Repeat convictions increase maximum terms to three years for clause (i) or (iii) and to seven years for clause (ii). en-us Wed, 15 May 2013 10:08:43 +0530 Thu, 20 Nov 2025 11:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17888 Amendment to section 89 raises maximum imprisonment for offences exceeding fifty lakh rupees: up to three years for offences in clauses (a), (b) or (c) and up to seven years for the offence in clause (d), with a required minimum six-month sentence unless special and adequate reasons are recorded; other offences carry imprisonment up to one year. Repeat convictions increase maximum terms to three years for clause (i) or (iii) and to seven years for clause (ii). Act-Rules F. Acts / Amendment Acts Wed, 15 May 2013 10:08:43 +0530 https://www.taxtmi.com/acts?id=17888