§ 497
Chapter XXII — Offences And Prosecution
Trial of offences as summons case
Income-tax Act, 2025
The Special Court must conduct trials of tax offences that carry a maximum imprisonment of two years, a fine, or both, as summons cases. It will follow the procedural rules of the Bharatiya Nagarik Suraksha Sanhita, 2023 that apply to summons‑case trials.
📜 Official text of the section +
497. The Special Court, irrespective of anything contained in the Bharatiya
Nagarik Suraksha Sanhita, 2023 (46 of 2023), shall try an offence under this
Chapter punishable with imprisonment not exceeding two years or with fine, or
with both, as a summons case, and the provisions of the Bharatiya Nagarik Surak-
sha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply
accordingly.
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings
before 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