(b)to commit an offence under section 478(1),he shall be punishable,—(i)in a case, where the amount of tax, penalty or interest which would have been evaded, if the declaration, account or statement had been accepted as true, or which is wilfully attempted to be evaded, exceeds twenty-five lakh rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine;(ii)in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to two years, and with fine.
