Punishment for second and subsequent offences
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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 shall also be liable to fine.
FAQs on Section 485 of Income Tax Act 2025
What is the main objective of Section 485 of the Income Tax Act, 2025?
The main objective of Section 485 is to impose stricter punishment for repeat offenders who have previously been convicted under certain sections of the Act and are convicted again under any of those same sections.
Which sections are covered under Section 485 for repeat offences?
Section 485 applies to repeat offences under sections 476, 477, 478(1), 479, 480, 482, and 484 of the Income Tax Act, 2025.
What is the punishment for a second or subsequent offence under Section 485?
A person convicted again under the listed sections will be punished with rigorous imprisonment for not less than six months and up to seven years, along with a fine.
Is there a minimum imprisonment term prescribed under Section 485?
Yes, the minimum imprisonment term is six months.
Can the imprisonment under Section 485 exceed seven years?
No, the maximum term of rigorous imprisonment under Section 485 is seven years.
Is fine mandatory for second and subsequent offences under Section 485?
Yes, in addition to imprisonment, the offender shall also be liable to pay a fine.
Does Section 485 apply to first-time offenders?
No, it only applies when a person is convicted for a second or any subsequent time under the specified sections.
From when is Section 485 effective under the Income Tax Act, 2025?
Section 485 is effective from 1st April, 2026.
Does Section 485 differentiate between the nature of offences under the listed sections?
No, it treats all repeat convictions under the listed sections equally in terms of punishment.
Is the imprisonment under Section 485 rigorous or simple?
The imprisonment is rigorous.
Will a person face enhanced punishment even if the second offence is under a different section among those listed?
Yes, any second or subsequent conviction under any of the listed sections will attract the enhanced punishment.
Can the court impose only a fine under Section 485 without imprisonment?
No, the provision mandates both rigorous imprisonment and fine for repeat offences.
What is the legal significance of Section 485 in the context of tax compliance?
It serves as a deterrent to repeated violations of the Act by prescribing more severe consequences for habitual offenders.
