Any person obstructing any Income-tax authority in the discharge of duties under this Act shall be punished with imprisonment for a term not exceeding 1 (one) year or with fine or with both.
Income Tax
Section 318 : Punishment for Obstructing the Income-tax Authority.
Any person obstructing any Income-tax authority in the discharge of duties under this Act shall be punished with imprisonment for a term not exceeding 1 (one) year or with fine…
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