§ 496
Chapter XXII — Offences And Prosecution
Offences triable by Special Court
Income-tax Act, 2025
All offences under this chapter must be tried by a Special Court that is designated for the area or class of cases where the offence occurred.
A Special Court can take up cognizance of an offence when a authorised authority files a complaint.
Courts already designated as Special Courts will keep handling such offences, while non‑designated courts may finish any cases already pending before them.
- Imprisonment up to six months and a fine may be imposed (as amended by Finance Act 2026, effective 1‑Apr‑2026).
📜 Official text of the section +
496. (1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha
Sanhita, 2023 (46 of 2023),—
( a) the offences punishable under this Chapter shall be triable only by the
Special Court, if so designated, for the area or areas or for cases or class
or group of cases, as the case may be, in which the offence has been
committed;
( b) a Special Court may, upon a complaint made by an authority authorised
in this behalf under this Act, take cognizance of the offence for which
the accused is committed for trial.
(2) For the purposes of sub-section (1)(a), the court competent to try offences under
section 520,—
( a) which has been designated as a Special Court under this section, shall
continue to try the offences before it or offences arising under this Act
after such designation;
( b) which has not been designated as a Special Court, may continue to try
such offence pending before it till its disposal.
31. Substituted for “imprisonment which may extend to six months, and shall also be liable to
fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
Trial of offences as summons case.
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