https://www.taxtmi.com/manuals?id=3669 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. en-us Fri, 15 Dec 2023 14:21:00 +0530 Fri, 15 Dec 2023 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3669 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. Manuals Income Tax Fri, 15 Dec 2023 14:21:00 +0530 https://www.taxtmi.com/manuals?id=3669