Income-tax Act, 2025

Punishment for second and subsequent offences - Section 485

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].

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. .... To read the full section download the app from Google Play store