https://www.taxtmi.com/manuals?id=3671 The offence under section 276B attracts rigorous imprisonment and a fine: on first conviction imprisonment ranges from a statutory minimum of three months up to seven years with fine; on second and subsequent similar convictions the statutory minimum rises to six months, with the same upper limit of seven years and a fine. en-us Fri, 15 Dec 2023 14:22:00 +0530 Fri, 15 Dec 2023 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3671 The offence under section 276B attracts rigorous imprisonment and a fine: on first conviction imprisonment ranges from a statutory minimum of three months up to seven years with fine; on second and subsequent similar convictions the statutory minimum rises to six months, with the same upper limit of seven years and a fine. Manuals Income Tax Fri, 15 Dec 2023 14:22:00 +0530 https://www.taxtmi.com/manuals?id=3671