Amendment of section 132

In section 132 of the principal Act, (a) clauses (g), (j) and (k) shall be omitted; (b) in clause (l), for the words, brackets and letters "clauses (a) to (k)", the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (c) for clause (iii), the following clause shall be substituted, namely: "(iii) in the case of an offence specified in clause (b), where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine;"; (d) in clause (iv), for the words, brackets and letters "clause (g) or clause (j)" the words, brackets and letters "clause (g)" shall be substituted.