section 278A
Punishment for second and subsequent offences.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
If any person convicted of an offence under section 276B or sub-section (1) of section 276C or section 276CC 1[or section 276DD]
2[or section 276E] or section 277 or section 278 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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