Section 485
Punishment for second and subsequent offences.
About this Act
An Act to consolidate and amend the law relating to income-tax.
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 [simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine].
Notes
30. Substituted 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 the Finance Act, 2026, w.e.f. 1-4-2026.