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[Cites 0, Cited by 0] [Section 478(1)] [Section 478] [Entire Act]

Union of India - Subsection

Section 478(1)(a) in The Income Tax Act, 2025

(a)in a case, where the amount sought to be evaded or tax on under-reported income exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;