Section 58Central Act

Section 58: Punishment for second and subsequent offences.

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

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 every subsequent offence with rigorous imprisonment for a term which shall not be less than three years, but which may extend to ten years and with fine which shall not be less than five lakh rupees, but which may extend to one crore rupees.

Sec 57 — Proof of entries in records of documents.

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