Punishment for second and subsequent offences
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
If any person convicted of an offence under sections 476, 477, 478(1), 479, 480, 482 or 484 is again convicted of an offence under any of the said sections, 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 shall also be liable to fine.
