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[Cites 0, Cited by 18] [Section 276C(1)] [Section 276C] [Entire Act]

Union of India - Subsection

Section 276C(1)(i) in The Income Tax Act, 1961

(i)in a case where the amount sought to be evaded exceeds one hundred thousand 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;