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What is Punishment for second and subsequent offences? What is Punishment not to be imposed in certain cases? Section 278A and 278AA of Income Tax Act 1961

Punishment for second and subsequent offences and Punishment not to be imposed in certain cases are defined under section 278A and 278AA of Income Tax Act 1961. Provisions under these Sections are:

Section 278A of Income Tax Act "Punishment for second and subsequent offences"

Section 278A. If any person convicted of an offence under section 276B or sub- section (1) of section 276C or section 276CC or section 276DD or section 276E or section 277 or section 278 is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine.

 

Section 278AA of Income Tax Act "Punishment not to be imposed in certain cases"

Section 278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, no person shall be punishable for any failure referred to in the said provisions if he proves that there was reasonable cause for such failure.

   
 

Income Tax Act 1961

What is Falsification of books of account or document? What is Abetment of false return? Section 277A and 278 of Income Tax Act 1961

What is Punishment for second and subsequent offences? What is Punishment not to be imposed in certain cases? Section 278A and 278AA of Income Tax Act 1961

What is Power of Principal Commissioner or Commissioner to grant immunity from prosecution? What is Offences by companies? Section 278AB and 278B of Income Tax Act 1961

What is Offences by Hindu undivided families? What is Presumption as to assets, books of account, etc., in certain cases? Section 278C and 278D of Income Tax Act 1961

What is Presumption as to culpable mental state? What is Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner? Section 278E and 279 of Income Tax Act 1961

What is the meaning Certain offences to be non-cognizable? What is Proof of entries in records or documents? Section 279A and 279B of Income Tax Act 1961

What is Disclosure of particulars by public servants? What is Special Courts? Section 280 and 280A of Income Tax Act 1961

What is Offences triable by Special Court? What is Trial of offences as summons case? Section 280B and 280C of Income Tax Act 1961

What is Application of Code of Criminal Procedure, 1973 to proceedings before Special Court? What are Certain transfers to be void? Section 280D and 281 of Income Tax Act 1961

 

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