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[Cites 0, Cited by 0] [Section 42(1)] [Section 42] [Entire Act]

State of Maharashtra - Subsection

Section 42(1)(i) in The Maharashtra Tax on Luxuries Act, 1987

(i)in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000 with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;