hb-logo-white-texthb-logo-white-texthb-logo-white-texthb-logo-white-text
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
  • Solutions
    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • PayRoll
    • Complaince
  • Agentic AI
    • Agentic AI Overview
    • Zeno Document Processing
  • Knowledge Center
    • Blog
    • Case Study
    • Career
    • About Us
    • Press Release
  • Partner
  • Contact Us
✕

Section – 278A : Punishment for second and subsequent offences

Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961
Tags

278A. If any person convicted of an offence under section 276B 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.

Share
Law@HostBooks
Law@HostBooks

Built for scale and speed, HostBooks empowers forward-thinking businesses to simplify workflows, stay compliant, and unlock smarter decisions.

1st Floor, Nimai Tower, 412-415,Udyog Vihar Phase 4, Sector 18, Gurugram, Haryana 122015, India.

    Solutions

    • Food & Beverages
    • Hospitality
    • Manufacturing
    • Retail
    • Distribution
    • Payroll
    • Compliance

    About HostBooks

    • About Us
    • Press Release
    • Careers
    • Whats New
    • Contact Us

    Sitemap

    • Terms of Use
    • Privacy Policy
    • Data & Document Management Policy
    © HostBooks. All Rights Reserved.