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Case lawIncome-tax Act 2025Chapter XXII › Section 485
Chapter XXIIwas s.278A

Section 485 of the Income-tax Act, 2025

Section 485 — Punishment for second and subsequent offences. Successor to s.278A of the 1961 Act.

Where this section sits

Section 485 is in Chapter XXII — Offences and Prosecutions, which runs from section 473 to section 498.

← Section 484  ·  Section 486 →

What this section does

A repeat-offence provision. A person convicted of an offence under section 476, 477, 478(1), 479, 480, 482 or 484 who is again convicted of an offence under any of those sections is punishable, for the second and for every subsequent offence, with simple imprisonment for a term of not less than six months which may extend to three years, and with fine.

The punishment was substituted by Act No. 4 of 2026 with effect from 1 April 2026. Before that substitution the sentence was rigorous imprisonment for a term of not less than six months which could extend to seven years, and with fine.

Why it is there

A person who offends again under the same group of sections is dealt with more severely than a first offender, and the section supplies a single enhanced sentence for the whole group. The 2026 substitution changed both the character and the outer length of that sentence.

Who it applies to

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
WhatFigureThe condition on itWhere
Minimum sentence for a second or subsequent offenceSimple imprisonment for six monthsThe term shall not be less than six months; the sentence is also with fineSection 485, as substituted by Act No. 4 of 2026 w.e.f. 1 April 2026
Maximum sentence for a second or subsequent offenceSimple imprisonment which may extend to three yearsA ceiling, not the term itself; substituted for the earlier maximum of seven years' rigorous imprisonment by Act No. 4 of 2026 w.e.f. 1 April 2026Section 485, as substituted by Act No. 4 of 2026 w.e.f. 1 April 2026

What this means in practice

Two things changed on 1 April 2026: the imprisonment is now simple rather than rigorous, and the outer limit fell from seven years to three. The six-month floor and the fine survived unchanged, so a conviction still carries a minimum custodial term. The trigger is a conviction under any section in the list following an earlier conviction under any section in the same list — the two offences need not be under the same section.

Where you meet this section

You meet it only in a prosecution before a criminal court, in the sentence passed on a second or subsequent conviction under the listed sections. It never appears in an assessment, penalty or appellate proceeding.

The words themselves

simple imprisonment for a term which shall not be less than six months but which may extend to three years and with fine
Section 485, as substituted by Act No. 4 of 2026 w.e.f. 1-4-2026, Income-tax Act, 2025.

What people get wrong

What this replaced

The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.

See the full 1961 to 2025 concordance.

Read with

What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.