What is the punishment and fine for the offence under section 278?
​​​With rigorous imprisonment for a term which shall not be less than 6 months but which may extend to 7 years and with fine, if the amount of tax, penalty or interest that would have been evaded exceeds Rs 25 lakhs, if such declaration or account or statement had been accepted as true;
With rigorous imprisonment for a term which shall not be less than 3 months but which may extend to 2 years and with fine, in any other case.
If any person is convicted again of a similar offence under this provision, he shall be punishable for the second and for every subsequent offence with rigorous imprisonment for a term which shall not be less than 6 months but which may extend to 7 years and with fine.​