Mera Samvidhaan All of Income-tax Act, 2025

Chapter XXII · Offences and Prosecution

485Punishment for second and subsequent offences.

Section 485 · Chapter XXII · page 571 of the Act

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 30[simple imprisonment for a term which shall not be less than six months but

which may extend to three years and with fine].

30 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.

Section 485 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.