Section - 278A (of Income Tax Act, 1961), Punishment for second and subsequent offences
Section - 278A (of Income Tax Act, 1961), Punishment for second and subsequent offences
Punishment for second and subsequent offences.
If any person convicted of an offence under section 276B (of Income Tax Act, 1961) or section 276BB (of Income Tax Act, 1961) or sub-section (1) of section 276C (of Income Tax Act, 1961) or section 276CC (of Income Tax Act, 1961) or section 276DD (of Income Tax Act, 1961) or section 276E (of Income Tax Act, 1961) or section 277 (of Income Tax Act, 1961) or section 278 (of Income Tax Act, 1961) is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
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