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Union of India - Section

Section 485 in The Income Tax Act, 2025

485. Punishment for second and subsequent offences.

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.[Similar to Section 278A from The Income Tax Act, 1961-Also Refer]