https://www.taxtmi.com/acts?id=56520 Section 68 is amended by replacing sub-section (2). Intentional or knowing non-compliance with an order under sub-section (7) constitutes an offence. On conviction, the person may be punished with imprisonment for up to two years, a fine of up to one lakh rupees, or both. Criminal liability applies only where the failure to comply is intentional or knowing. en-us Mon, 05 Oct 2026 12:44:39 +0530 Mon, 05 Oct 2026 12:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56520 Section 68 is amended by replacing sub-section (2). Intentional or knowing non-compliance with an order under sub-section (7) constitutes an offence. On conviction, the person may be punished with imprisonment for up to two years, a fine of up to one lakh rupees, or both. Criminal liability applies only where the failure to comply is intentional or knowing. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:44:39 +0530 https://www.taxtmi.com/acts?id=56520