§ 492
Chapter XXII — Offences And Prosecution
Certain offences to be non-cognizable
Income-tax Act, 2025
Offences listed under sections 476, 478, 479, 480, 482 and 484 of the Income‑Tax Act are treated as non‑cognizable offences, even if other statutes (e.g., the Bharatiya Nagarik Suraksha Sanhita, 2023) say otherwise. This means police cannot arrest without a warrant or start an investigation without a magistrate’s order for these specific tax‑related offences.
📜 Official text of the section +
492. Irrespective of anything contained in the Bharatiya Nagarik Suraksha
Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479,
480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that
Sanhita.
Proof of entries in records or documents.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc