Section 485: Punishment for second and subsequent offences

The Income-tax Act, 2025Central Act · Act 30 of 2025

Punishment for second and subsequent offences.

If any person convicted of an offence under section 476, 477, 478(1), 479, 480, 482 or 484 is again convicted of an offence under any of the said sections, he shall be punishable for the second and for every subsequent offence with [simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine].

Where this provision sits

Act	The Income-tax Act, 2025
Section	485
Marginal note	Punishment for second and subsequent offences
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act No. 4 of 2026. Sub. for "rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine" by Act No. 4 of 2026, w.e.f. 1-4-2026.

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