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          <h1>Repeat income tax offence leads to 6 months to 7 years rigorous imprisonment plus fine under specified sections</h1> A person convicted of an offence under specified sections related to income tax violations who is subsequently convicted again under the same provisions shall face rigorous imprisonment for a minimum of six months, extendable up to seven years, along with a fine. This punishment applies to second and all subsequent offences under these provisions.

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