Repeat income-tax offences attract simple imprisonment and fine for second and subsequent convictions under the listed provisions. A person convicted of any of the specified income-tax offences and again convicted under those provisions is liable for the second and every subsequent ... Summary
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Repeat income-tax offences attract simple imprisonment and fine for second and subsequent convictions under the listed provisions.
A person convicted of any of the specified income-tax offences and again convicted under those provisions is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, with fine. The provision targets repeated convictions for listed tax default and prosecution offences under the Income-tax Act.
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