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<h1>Punishment for tax evasion: rigorous imprisonment and fine, with escalated minimum terms for repeat offences.</h1> 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.