Section 485
Section 485: punishment for second and subsequent offences
Section 485 increases the punishment for repeat offenders under a specified group of offence provisions in this Chapter. If a person already convicted under one of the listed sections is convicted again under any of them, the punishment for that second and every later offence is fixed higher, without the graded tiers used in the first-offence provisions.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What Section 485 says
"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 simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine."
Which offences count
The enhanced punishment applies where the earlier and later convictions are under any of: section 476, section 477, section 478(1), section 479, section 480, section 482 or section 484.
Recent change to the punishment
The Act's footnotes record that the current wording - "simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine" - was substituted by the Finance Act, 2026, with effect from 1 April 2026, for an earlier provision of rigorous imprisonment of not less than six months but extendable to seven years, and with fine.
Frequently asked questions
What is the punishment for a second conviction under Section 485?
Simple imprisonment for a term which shall not be less than six months but which may extend to three years, and with fine.
Which offences trigger the enhanced punishment under Section 485?
Convictions under section 476, 477, 478(1), 479, 480, 482 or 484, where the person is convicted again of an offence under any of these same sections.
Related sections
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Talk to our tax team about a prosecution matterLast updated 9 September 2026