Income Tax Act — Section 278A
If any person convicted of an offence under section 276B 44[or section 276BB] or sub-section (1) of
278A. If any person convicted of an offence under section 276B 44[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 rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.
_________________________________________________
Follow cited cases · Browse courts and years · Research topics
Judgments citing Section 278A
- INCOME TAX OFFICER WARD 73(2) NEW DELHI v. CONSTRUCTIONS PVT. LTD & Anr.
- INCOME TAX OFFICER WARD 73(2) NEW DELHI v. CONSTRUCTIONS PVT. LTD & Anr.
- INCOME TAX OFFICER WARD 73(2) NEW DELHI v. CONSTRUCTIONS PVT. LTD & Anr.
- M/s Swastik Fruits Products Limited, Corporate Office, Upper Bazar, Ranchi v. The State of Jharkhand
- M/s Swastik Fruits Products Limited, Upper Bazar, Ranchi v. State of Jharkhand & Anr.
Text reproduced from the public statutes on which the corpus is built. Verify against the official Gazette before relying on it. This is statute reference, not legal advice.