Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII · Offences and Prosecutions

278APunishment for second and subsequent offences.

Section 278A · Chapter XXII · page 1020 of the Act

If any person convicted of an offence under section 276B or section 276BB 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 37[simple] imprisonment for a term which shall not be less than six months but which may extend to 38[three] years and with fine.

37 Substituted for "rigorous" by Act No. 4 of 2026, w.e.f. 1-3-2026.

38 Substituted for "seven" by Act No. 4 of 2026, w.e.f. 1-3-2026.

Section 278A of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.