https://www.taxtmi.com/acts?id=11910 For second and every subsequent conviction under the listed Direct Taxes Code provisions, the offender is punishable with rigorous imprisonment with a statutory minimum term and an upper limit, and is also liable to pay a fine. en-us Fri, 17 Sep 2010 11:49:55 +0530 Fri, 17 Sep 2010 11:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11910 For second and every subsequent conviction under the listed Direct Taxes Code provisions, the offender is punishable with rigorous imprisonment with a statutory minimum term and an upper limit, and is also liable to pay a fine. Act-Rules Bill Fri, 17 Sep 2010 11:49:55 +0530 https://www.taxtmi.com/acts?id=11910