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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE, 2010 Chapters List Chapter XV PROSECUTION This

Clause 253 - Punishment for second and subsequent offences. - DIRECT TAXES CODE, 2010

DIRECT TAXES CODE, 2010
Chapter XV
PROSECUTION
  • Contents

Punishment for second and subsequent offences.

253. If any person convicted of an offence under sections 240, 241, 242, 243, 245, 246 and section 247 is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and 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.

 
 
 
 

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