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Section 485 — Punishment for second and subsequent offences

Income-tax Act, 2025 (amended upto 2026) · Last amended: Finance Act, 2026, w.e.f. 01.04.2026
In plain terms: This section provides for higher punishment for second and subsequent convictions for the offences listed in sections 476, 477, 478(1), 479, 480, 482 and 484.

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

Amendment history

  • [136] Substituted by Finance Act, 2026, w.e.f. 01.04.2026, for the followings:- "rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine"
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