Amendment of section 276C.

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....nbsp;       (a) in clause (i), for the words "one hundred thousand rupees", the words "twenty-five hundred thousand rupees" shall be substituted;                 (b) in clause (ii), for the words "three years", the words "two years" shall be substituted;      &nbs....

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...., with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine. It is proposed to amend the aforesaid sub-section so as to increase the limit of amount sought to be evaded from one hundred thousand rupees to twenty-five hundred thousand rupees and to reduce the maximum imprisonment from three years to two years. The existin....