Income Tax Act, 2025
Section 8: Subs. by s. 110, ibid., for “three years” (w.e.f. 12012).
8. Subs. by s. 110, ibid., for “three years” (w.e.f. 12012).
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278A. Punishment for second and subsequent offences.—If any person convicted of an offence
under section 276B or sub-section (1) of section 276C or section 276CC 1[or section 276DD]
2[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.
3[278AA. Punishment not to be imposed in certain cases.—Notwithstanding anything contained in
the provisions of section 276A, section 276AB, 4[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.]
5[278AB. Power of 6[Principal Commissioner or Commissioner] to grant immunity from
prosecution.—(1) A person may make an application to the 6[Principal Commissioner or Commissioner]
for granting immunity from prosecution, if he has made an application for settlement under section
245C and the proceedings for settlement have abated under section 245HA.
(2) The application to the 6[Principal Commissioner or Commissioner] under sub-section (1) shall not
be made after institution of the prosecution proceedings after abatement.
(3) The 6[Principal Commissioner or Commissioner] may, subject to such conditions as he may think
fit to impose, grant to the person immunity from prosecution for any offence under this Act, if he is
satisfied that the person has, after the abatement, co-operated with the income-tax authority in the
proceedings before him and has made a full and true disclosure of his income and the manner in which
such income has been derived:
Provided that where the application for settlement under section 245C had been made before the 1st
day of June, 2007, the 6[Principal Commissioner or Commissioner] may grant immunity from prosecution
for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act
for the time being in force.
(4) The immunity granted to a person under sub-section (3) shall stand withdrawn, if such person fails
to comply with any condition subject to which the immunity was granted and thereupon the provisions of
this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by
the 6[Principal Commissioner or Commissioner], if he is satisfied that such person had, in the course of
any proceedings, after abatement, concealed any particulars material to the assessment from the
income-tax authority or had given false evidence, and thereupon such person may be tried for the offence
with respect to which the immunity was granted or for any other offence of which he appears to have
been guilty in connection with the proceedings.]
of section 276C or section 276CC 1[or section 276DD]
2[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.
3[278AA. Punishment not to be imposed in certain cases.—Notwithstanding anything contained in
the provisions of section 276A, section 276AB, 4[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.]
5[278AB. Power of 6[Principal Commissioner or Commissioner] to grant immunity from
prosecution.—
A person may make an application to the 6[Principal Commissioner or Commissioner]
for granting immunity from prosecution, if he has made an application for settlement under section
245C and the proceedings for settlement have abated under section 245HA.
The application to the 6[Principal Commissioner or Commissioner] under sub-section
shall not
be made after institution of the prosecution proceedings after abatement.
The 6[Principal Commissioner or Commissioner] may, subject to such conditions as he may think
fit to impose, grant to the person immunity from prosecution for any offence under this Act, if he is
satisfied that the person has, after the abatement, co-operated with the income-tax authority in the
proceedings before him and has made a full and true disclosure of his income and the manner in which
such income has been derived:
Provided that where the application for settlement under section 245C had been made before the 1st
day of June, 2007, the 6[Principal Commissioner or Commissioner] may grant immunity from prosecution
for any offence under this Act or under the Indian Penal Code (45 of 1860) or under any other Central Act
for the time being in force.
The immunity granted to a person under sub-section
shall stand withdrawn, if such person fails
to comply with any condition subject to which the immunity was granted and thereupon the provisions of
this Act shall apply as if such immunity had not been granted.
The immunity granted to a person under sub-section
may, at any time, be withdrawn by
the 6[Principal Commissioner or Commissioner], if he is satisfied that such person had, in the course of
any proceedings, after abatement, concealed any particulars material to the assessment from the
income-tax authority or had given false evidence, and thereupon such person may be tried for the offence
with respect to which the immunity was granted or for any other offence of which he appears to have
been guilty in connection with the proceedings.]