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Section 485 of Income Tax Act - Punishment for second and subsequent offences

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Last Updated: 01-04-2026

485. Punishment for second and subsequent offences.

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 [i][simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine]

 

[i] Substituted for words “rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine” by Section 119 of FA, 2026 wef 01-04-2026.