Chapter V — Offences And Prosecutions

Section 58 — Punishment for second and subsequent offences

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · Preview

If any person convicted of an offence under section 49 to section 53 (both inclusive)is again convicted of an offence under any of the aforesaid provisions, he shall be punishable for the second and…