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of <h1>Income Tax Bill 2025 Clause 485 imposes six months to seven years imprisonment for repeat tax offenders</h1> The Income Tax Bill 2025's Clause 485 introduces enhanced penalties for repeat tax offenders, mirroring Section 278A of the Income-tax Act 1961. The provision mandates rigorous imprisonment of six months to seven years plus mandatory fines for individuals convicted of second or subsequent offenses under specified sections (476, 477, 478(1), 479, 480, 482, 484). Key similarities include the trigger mechanism requiring prior conviction, identical punishment ranges, and mandatory minimum sentences. Primary differences involve the covered offense sections, with the new clause consolidating and potentially modernizing the approach. The provision reflects legislative intent to deter recidivism through stringent penalties while maintaining policy continuity from the existing framework.
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