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Union of India - Section

Section 278A in The Income Tax Act, 1961

278A. Punishment for second and subsequent offences. [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]

- If any person convicted of an offence under section 276-B [or section 276BB] or sub-section (1) of section 276-C or section 276-CC ] [Substituted by Act 41 of 1975, Section 70, for Section 278 (w.e.f. 1.10.1975).][or section 276-DD] [ Inserted by Act 32 of 1985, Section 35 (w.r.e.f. 1.4.1985).] [or section 276-E] [ Inserted by Act 38 of 1981, Section 5 (w.r.e.f. 11.7.1981).][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.] [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]