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Knowledge Bank / Income-tax Act, 2025 / Chapter XXII - OFFENCES AND PROSECUTION

Section 485

Section 485: punishment for second and subsequent offences

Section 485 increases the punishment for repeat offenders under a specified group of offence provisions in this Chapter. If a person already convicted under one of the listed sections is convicted again under any of them, the punishment for that second and every later offence is fixed higher, without the graded tiers used in the first-offence provisions.

What Section 485 says

"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 simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine."

Which offences count

The enhanced punishment applies where the earlier and later convictions are under any of: section 476, section 477, section 478(1), section 479, section 480, section 482 or section 484.

Recent change to the punishment

The Act's footnotes record that the current wording - "simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine" - was substituted by the Finance Act, 2026, with effect from 1 April 2026, for an earlier provision of rigorous imprisonment of not less than six months but extendable to seven years, and with fine.

Frequently asked questions

What is the punishment for a second conviction under Section 485?

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

Which offences trigger the enhanced punishment under Section 485?

Convictions under section 476, 477, 478(1), 479, 480, 482 or 484, where the person is convicted again of an offence under any of these same sections.

Related sections

  • Section 484 - abetment of false return, etc.
  • Section 486 - punishment not to be imposed in certain cases

Want this applied to your actual filing, not just explained?

Talk to our tax team about a prosecution matter

Last updated 9 September 2026

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