https://www.taxtmi.com/acts?id=52031 Repeat convictions for offences under specified income-tax offence provisions attract enhanced punishment. A person again convicted under sections 476, 477, 478(1), 479, 480, 482 or 484 is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, together with fine. The provision sets the penalty framework for repeated offence conduct and prescribes a mandatory minimum custodial term for later convictions. en-us Thu, 14 Aug 2025 18:44:19 +0530 Mon, 06 Apr 2026 15:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52031 Repeat convictions for offences under specified income-tax offence provisions attract enhanced punishment. A person again convicted under sections 476, 477, 478(1), 479, 480, 482 or 484 is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, together with fine. The provision sets the penalty framework for repeated offence conduct and prescribes a mandatory minimum custodial term for later convictions. Act-Rules Income Tax Thu, 14 Aug 2025 18:44:19 +0530 https://www.taxtmi.com/acts?id=52031