Amendment of section 483.

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....a term up to two years and with fine" shall be substituted. - Clause 102 of the Bill seeks to amend section 483 of the Income-tax Act, 2025 relating to falsification of books of account or document, etc. Sub-section (1) of the said section, inter alia, provides that if any person (herein referred to as the first person) wilfully and with intent to enable any other person (herein referred t....