https://www.taxtmi.com/acts?id=3459 A person convicted of any of the specified income-tax offences and again convicted under those provisions is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, with fine. The provision targets repeated convictions for listed tax default and prosecution offences under the Income-tax Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 12:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3459 A person convicted of any of the specified income-tax offences and again convicted under those provisions is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, with fine. The provision targets repeated convictions for listed tax default and prosecution offences under the Income-tax Act. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3459