2025Section 485
485. Punishment for second and subsequent offences.
In the 1961 Act1 match · Unreviewed
- 1961 Section 278A
From the Income Tax Department's correspondence.
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].
Footnotes
- 30.Sub. for "rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years, and with fine" by Act No. 4 of 2026, w.e.f. 1-4-2026.↩