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Income-tax Act Section 485
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The Income-tax Act, 2025

Section 485 Punishment for second and subsequent offences

Chapter
XXII · Offences and Prosecution
Amendments
1
If any person convicted of an offence under sections 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 rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fineSubstituted by Finance Act, 2026, s. 119, dated 30th March, 2026, with effect from 1 April 2026simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine.

Amendments to this section

  1. 1 Substituted by Finance Act, 2026, s. 119 (w.e.f. 1 April 2026).

All amendments to the Income-tax Act