Repeat-offence punishment under Wealth Tax Act imposes mandatory imprisonment and fine for subsequent taxpayer convictions. A repeat conviction under specified Wealth Tax Act provisions attracts escalated penalties: rigorous imprisonment (minimum six months, may extend to seven years) together with a fine for second and every subsequent offence under sub section (1) of section 35A, or section 35B, 35D or 35F.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repeat-offence punishment under Wealth Tax Act imposes mandatory imprisonment and fine for subsequent taxpayer convictions.
A repeat conviction under specified Wealth Tax Act provisions attracts escalated penalties: rigorous imprisonment (minimum six months, may extend to seven years) together with a fine for second and every subsequent offence under sub section (1) of section 35A, or section 35B, 35D or 35F.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.