Section – 278 : Abetment of false return, etc
March 7, 2018
Section – 278AA : Punishment not to be imposed in certain cases
March 7, 2018

Section – 278A : Punishment for second and subsequent offences

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.

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