Section 278A - Punishment for second and subsequent offences - Income-tax Act, 1961

1 [Punishment for second and subsequent offences. 278A. If any person convicted of an offence under section 276B 4 [ or section 276BB ] or sub-section (1) of section 276C or section 276CC 2 [or section 276DD] 3 [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. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 2. Inserted by the Finance Act, 1985, w.e.f. 24-5-1985. 3. Inserted by the Income-tax (Second Amendment) Act, 1981, w.e.f. 11-7-1981. 4. Inserted vide Finance Act, 2022 w.e.f. 01-04-2022