Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 478] [Entire Act] Union of India - Subsection Section 478(3) in The Income Tax Act, 2025 (3)The punishment referred to in this section, shall be without prejudice to any penalty that may be imposable under any other provision of this Act.