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        Income Tax

        Section 485 - Punishment for second and subsequent offences.

        Income-tax Act, 2025
        Chapter XXII
        OFFENCES AND PROSECUTION

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        Repeat income-tax offences attract enhanced simple imprisonment and fine for second and subsequent convictions. Repeat convictions for offences under specified income-tax offence provisions attract enhanced punishment. A person again convicted under sections 476, 477, 478(1), 479, 480, 482 or 484 is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, together with fine. The provision sets the penalty framework for repeated offence conduct and prescribes a mandatory minimum custodial term for later convictions.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Repeat income-tax offences attract enhanced simple imprisonment and fine for second and subsequent convictions.

                              Repeat convictions for offences under specified income-tax offence provisions attract enhanced punishment. A person again convicted under sections 476, 477, 478(1), 479, 480, 482 or 484 is liable for the second and every subsequent offence to simple imprisonment for not less than six months and up to three years, together with fine. The provision sets the penalty framework for repeated offence conduct and prescribes a mandatory minimum custodial term for later convictions.


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