Act Number: 43

Act Name: The Income-tax Act, 1961

Year: 1961

Enactment Date: 1961-09-13

Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax

Ministry: Ministry of Finance

Department: Department of Revenue

Section 278A: Punishment for second and subsequent offences.
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.
Notes:
1. Ins. by Act 32 of 1985, s. 35 (w.e.f. 24-5-1985).
2. Ins. by Act 38 of 1981, s. 5 (w.e.f. 11-7-1981).
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