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Section185
The Finance Act, 2016

Penalty

In force As on 07 Oct 2026

Ministry Finance Enacted 27 Jun 2016 Cited by 5 provisions

Section 185 of the Finance Act, 2016 deals with penalty. Penalty. 185. Notwithstanding anything contained in the Income-tax Act or in any Finance Act, the person making a declaration of undisclosed income shall, in addition to tax and surcharge under section 184, be liable to penalty at the rate of twenty-five per cent of such tax. The Act was enacted on 27 Jun 2016.

Penalty.

185. Notwithstanding anything contained in the Income-tax Act or in any Finance Act, the person making a declaration of undisclosed income shall, in addition to tax and surcharge under section 184, be liable to penalty at the rate of twenty-five per cent of such tax.

Section 185, The Finance Act, 2016.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 184 Charge of tax and surcharge

Referred to by 5

  1. s. 187 Time for payment of tax
  2. s. 188 Undisclosed income declared not to be included in total income
  3. s. 191 Tax in respect of voluntarily disclosed income not refundable
  4. s. 192 Declaration not admissible in evidence against declarant
  5. s. 197 Removal of doubts

Questions about Section 185

What does Section 185 of the Finance Act deal with?

Section 185 of the Finance Act is headed "Penalty". Penalty. 185. Notwithstanding anything contained in the Income-tax Act or in any Finance Act, the person making a declaration of undisclosed income shall, in addition to tax and surcharge under section 184, be liable to penalty at the rate of twenty-five per cent of such tax.

How do I find court cases under Section 185 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 185, section 185 Finance Act 2016, section 185 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 185 of the Finance Act, and has it changed?

Its own text turns on section 184 (Charge of tax and surcharge), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it.

When was Section 185 of the Finance Act enacted?

Section 185 of the Finance Act, cited as Finance Act 2016 185, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.