Amendment of section 485.

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Full Text of the Document

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....not be less than six months but which may extend to three years and with fine" shall be substituted. - Clause 104 of the Bill seeks to amend section 485 of the Income-tax Act, 2025 relating to punishment for second and subsequent offences. The said section, inter alia, provides that if any person convicted of an offence under sections 476, 477, 478(1), 479, 480, 482 or 484 is again convict....