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.

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