§ 495
Chapter XXII — Offences And Prosecution
Special Courts
Income-tax Act, 2025
The Central Government, after consulting the Chief Justice of the relevant High Court, can notify one or more first‑class Judicial Magistrate courts as Special Courts for specific offences under the Income‑Tax Act. These Special Courts may also try any other charge against the accused that arises under the Bharatiya Nagarik Suraksha Sanhita, 2023, in the same trial.
📜 Official text of the section +
495. (1) The Central Government, in consultation with the Chief Justice of the High
Court, may, for trial of offences punishable under this Chapter, by notification,
designate one or more courts 74 of Judicial Magistrate of the first class as Special
Court for such area or areas, or for such cases or class or group of cases, as specified
in the notification.
(2) For the purposes of this section, the expression “High Court” means the High
Court of the State in which a Judicial Magistrate of first class designated as Special
Court was functioning immediately before such designation.
(3) While trying an offence under this Act, a Special Court shall also try an offence,
other than an offence referred to in sub-section (1), with which the accused may,
under the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), be charged at
the same trial.
Offences triable by Special Court.
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