00345nam a22000977a 450000500170000008200170001710000150003424501250004926000530017465000200022720260611144445.0  a340-TbARU.E  aArun D Raj  aEnforcement of Penal Provisions in the Indian Income Tax Act-Problems and Perspectives:ba comparative studycArun D Raj  aThiruvananthapurambGovernment Law Collegec2023  a Income Tax Act