§ 520
Chapter XXIII — Miscellaneous
Act to which he would otherwise have been liable. Cognizance of offences
Income-tax Act, 2025
No court below the level of a Judicial Magistrate of the first class may try any offence under the Income‑tax Act. This means that only courts of that rank or higher have jurisdiction to hear tax‑related criminal cases.
- Offences under the Act cannot be tried by lower magistrates or tribunals.
- The Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023, do not apply to these proceedings.
📜 Official text of the section +
520. No court inferior to that of a Judicial Magistrate of the first class shall try
any offence under this Act.
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Sura-
ksha Sanhita, 2023, not to apply.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business