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§ 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.