section 485
Punishment for second and subsequent offences
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
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].
Study data processing for this section.
PDF: pending for this language.