Income Tax Department

Ministry of Finance, Government of India

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Section 485

Punishment for second and subsequent offences

Section

Section Number

485

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 2025

Year

2026

Punishment for second and subsequent offences

Punishment for second and subsequent offences.

485. 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].


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