CA B K Goyal & Co LLP
Chartered Accountants

9971782649

Section 485 of Income Tax Act, 2025 : Punishment for second and subsequent offences.

If any person convicted of an offence under sections 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 rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and shall also be liable to fine.

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Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.

B K Goyal & Co LLP
Chartered Accountants

support@cabkgoyal.com
9971782649

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