Section 485 — Punishment for second and subsequent offences
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].
Related sections
- Section 473 — Contravention of order made during search action.]
- Section 474 — Failure to afford facility for inspection of books of account during search.]
- Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 — Failure to pay tax collected at source
- Section 478 — Wilful attempt to evade tax, etc
- Section 479 — Failure to furnish returns of income
- Section 480 — Failure to furnish return of income setting forth undisclosed income
- Section 481 — Failure to comply with a direction of special audit or valuation
- Section 482 — False statement in verification, etc
- Section 483 — Falsification of books of account or document, etc
- Section 484 — Abetment of false return, etc
- Section 486 — Punishment not to be imposed in certain cases
- Section 487 — Offences by companies
- Section 488 — Offences by Hindu undivided family
- Section 489 — Presumption as to assets, books of account, etc., in certain cases
- Section 490 — Presumption as to culpable mental state
- Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 492 — Certain offences to be non-cognizable
- Section 493 — Proof of entries in records or documents
- Section 494 — Disclosure of particulars by public servants
- Section 495 — Special Courts
- Section 496 — Offences triable by Special Court
- Section 497 — Trial of offences as summons case
- Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court