Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION

Section 485Punishment for second and subsequent offences

Income-tax Act, 2025 (30 of 2025)

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 rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine.

This section refers to

§ 476 Failure to pay tax to credit of Central Government under Chapter XIX-B