Punishment for Second and Subsequent Offences

Section 485 — - PUNISHMENT FOR SECOND AND SUBSEQUENT OFFENCES

Section 485 of the Income-tax Act, 2025 corresponds to s. 278A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Repeat offender -- imprisonment 6 months to 7 years; harsher minimum. Where person convicted under ss. 476, 477, 478(1), 479 is convicted again.

PRACTITIONER PLANNING NOTES

• Practical effect: post-conviction enhanced sentencing; counsel must include compounding strategy at second instance.

CROSS-REFERENCES

• s. 491 [279] -- sanction and compounding.
• s. 486 [278AA] -- reasonable cause.
• s. 487 [278B] -- offences by companies.
• s. 490 [278E] -- presumption of culpable mental state.