Amendment of section 278A.

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Full Text of the Document

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.... "seven", the word "three" shall be substituted and shall be deemed to have been substituted. - Clause 24 of the Bill seeks to amend section 278A of the Income-tax Act, 1961 relating to punishment for second and subsequent offences. The said section provides that if any person convicted of an offence under section 276B or section 276BB or sub-section (1) of section 276C or section 276CC or....