§ 485
Chapter XXII — Offences And Prosecution
Punishment for second and subsequent offences
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
485. 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 30[simple imprisonment for a term which shall not be less than six months but
which may extend to three years and with fine].
Punishment not to be imposed in certain cases.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc