Repeat income-tax offences attract enhanced simple imprisonment and fine for second and subsequent convictions. Repeat convictions for offences under specified income-tax offence provisions attract enhanced punishment. A person again convicted under sections 476, 477, 478(1), 479, 480, 482 or 484 is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, together with fine. The provision sets the penalty framework for repeated offence conduct and prescribes a mandatory minimum custodial term for later convictions.