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1961Section 278A

278A. Punishment for second and subsequent offences.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

If any person convicted of an offence under section 276B or section 276BB or sub-section (1) of section 276C or section 276CC or section 276DD 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 37[simple] imprisonment for a term which shall not be less than six months but which may extend to 38[three] years and with fine.

Footnotes

  1. 37.Substituted for "rigorous" by Act No. 4 of 2026, w.e.f. 1-3-2026.↩
  2. 38.Substituted for "seven" by Act No. 4 of 2026, w.e.f. 1-3-2026.↩

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·