https://www.taxtmi.com/acts?id=45770 Amendment substitutes the prior penalty under section 280 with rigorous imprisonment for a term which may extend to two years and requires that imprisonment shall not be for less than six months unless the court records special and adequate reasons to the contrary in its judgment. en-us Mon, 02 Dec 2024 18:25:09 +0530 Mon, 02 Dec 2024 18:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45770 Amendment substitutes the prior penalty under section 280 with rigorous imprisonment for a term which may extend to two years and requires that imprisonment shall not be for less than six months unless the court records special and adequate reasons to the contrary in its judgment. Act-Rules F. Acts / Amendment Acts Mon, 02 Dec 2024 18:25:09 +0530 https://www.taxtmi.com/acts?id=45770