<s>[INST] What is the punishment and fine for the offence under section 276CC? [/INST] ​​​Rigorous imprisonment for a term which shall not be less than 6 months but which may extend to 7 years and with fine, where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds Rs. 25,00,000;
With 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 the 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.​ </s>