If any person convicted of an offence under section 276B or sub-section (1) of section 276C or section 276CC or section 276DD* 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.
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* Reference to section 276DD and section 276E needs to be deleted as the same has been omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1st April, 1989.