https://www.taxtmi.com/acts?id=49948 Insertion of section 276AA establishes that whoever, without reasonable cause or excuse, fails to comply with the provisions of section 269AB or with any direction issued under sub section (5) of section 2691 shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine; provided that, absent special and adequate reasons recorded in the court's judgment, such imprisonment shall not be for less than six months. en-us Fri, 28 Feb 2025 18:32:08 +0530 Fri, 28 Feb 2025 18:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49948 Insertion of section 276AA establishes that whoever, without reasonable cause or excuse, fails to comply with the provisions of section 269AB or with any direction issued under sub section (5) of section 2691 shall be punishable with rigorous imprisonment for a term which may extend to two years and shall also be liable to fine; provided that, absent special and adequate reasons recorded in the court's judgment, such imprisonment shall not be for less than six months. Act-Rules F. Acts / Amendment Acts Fri, 28 Feb 2025 18:32:08 +0530 https://www.taxtmi.com/acts?id=49948