Punishment for tax evasion: rigorous imprisonment and fine, with escalated minimum terms for repeat offences. Where the tax that would have been evaded exceeds Rs. 25,00,000, the offence attracts rigorous imprisonment of not less than six months and up to seven years with fine; otherwise rigorous imprisonment of not less than three months and up to two years with fine; repeat convictions attract rigorous imprisonment of not less than six months and up to seven years with fine.