Chapter XXII - Offences and Prosecution
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.
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Need advice on Section 485?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Section 485 raises punishment after a person previously convicted under one of seven specified offence provisions is convicted again under any of those provisions. The Finance Act, 2026 changed the punishment to simple imprisonment from six months to three years and fine.
Key takeaways
Both convictions matter
The earlier and later offences must each be within sections 476, 477, 478(1), 479, 480, 482 or 484.
Second and later offences
The higher punishment applies to the second and every subsequent qualifying conviction.
Current range
The amended text specifies simple imprisonment of at least six months and up to three years, with fine.
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.
Step-by-step flow for applying Section 485
- 1
Was the person earlier convicted under section 476, 477, 478(1), 479, 480, 482 or 484?
Sections 478(2), 481 and 483 are not in the list.
- No: Section 485 does not apply; the ordinary punishment applies.
- Yes: Go to the next step.
- 2
Is the person again convicted of an offence under any of those sections?
The later offence need not be under the same section as the first; any listed section counts.
- No: Section 485 does not apply.
- Yes: Go to the next step.
- 3
Apply the enhanced punishment
For the second and every subsequent offence: simple imprisonment of not less than six months, extendable to three years, and fine. Both imprisonment and fine are stated, so the amount-based tiers of the listed sections do not decide this punishment.
- 4
Check who else is affected
For a company, Section 487(4) applies where the punishment is imprisonment and fine: the company is punished with fine and the persons in charge or officers are proceeded against as per the Act.
Practical checklist
Do
- Obtain the earlier and subsequent conviction orders and identify the statutory provision in each. Section 485 requires convictions, not merely allegations or pending complaints.
- Check both convictions against the listed provisions, including the specific reference to section 478(1), and distinguish the second offence from later subsequent offences.
Avoid
- Do not assume any earlier offence anywhere in the Act triggers this enhanced punishment: the section gives a specific list.
Illustrative example
Worked example: a second conviction under a different section
Hypothetical facts (illustration only, not a real taxpayer): Mr. Jain was convicted under Section 479 for wilfully failing to file a return. Some years later he deducts tax at source of ₹3,00,000 (assumed figure), does not pay it within the time allowed under Section 476(2), proves no reasonable cause, and is convicted under Section 476.
First conviction
Section 479 is a listed section.
Second conviction
Section 476 is also listed, so it counts even though it differs from the first.
Ordinary tier displaced
Alone, ₹3,00,000 would fall under Section 476(1)(iii) (fine only).
Enhanced punishment
Under Section 485 he is punishable with simple imprisonment of at least six months and up to three years, and fine.
Outcome
- On these assumed facts the second conviction carries a minimum of six months' simple imprisonment plus fine.
- If the second conviction were under Section 481 or 483, Section 485 would not apply.
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.
Need help applying this provision to your situation?
Talk to our tax team about a prosecution matterLast updated 10 October 2026