Punishment for false tax declaration: tiered rigorous imprisonment and fine, with enhanced terms for repeat convictions. Section 278 penalises false declarations resulting in tax evasion: if the evaded amount would have exceeded the statutory threshold, punishment is rigorous imprisonment of not less than six months and up to seven years with a fine; in other cases imprisonment of not less than three months and up to two years with a fine. Repeat convictions attract the higher imprisonment range and a fine for each subsequent offence.