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Failure to furnish return of income in search cases

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....en under clause (a) of sub-section (1) of section 158BC, he shall be punishable- (a) with simple imprisonment for a term up to two years, or with fine, or with both, where the amount of tax exceeds fifty lakh rupees; or (b) with simple imprisonment up to six months, or with fine, or with both, where the amount of tax exceeds ten lakh rupees but does not exceed fifty lakh rupees; ....

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Failure to furnish return of income in search cases