Amendment of section 275A.

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Full Text of the Document

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.... "Contravention of order made during search action."; (b) for the words "rigorous imprisonment which may extend to two years and shall also be liable to fine", the words "simple imprisonment for a term up to two years and with fine" shall be substituted and shall be deemed to have been substituted. - Clause 17 of the Bill seeks to amend section 275A of the Income-tax Act, 1961 (herei....