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of <h1>Tax Evasion Over Rs. 25L: 6 Months to 7 Years Imprisonment, Fine Under Section 276CC. Repeat Offenders Face Same Punishment.</h1> Under section 276CC of the Income Tax Act, the punishment for tax evasion where the evaded amount exceeds Rs. 25,00,000 is rigorous imprisonment for 6 months to 7 years, along with a fine. For other cases, imprisonment ranges from 3 months to 2 years, with a fine. Repeat offenders face rigorous imprisonment for 6 months to 7 years and a fine for each subsequent offence.
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