Offences triable by Special Court
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 496(1) of Income Tax Act 2025
496(1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023,—
- 496(1)(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;
- 496(1)(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.
Section 496(2) of Income Tax Act 2025
496(2) For the purposes of sub-section (1)(a), the court competent to try offences under section 520,—
- 496(2)(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;
- 496(2)(b) which has not been designated as a Special Court, shall continue to try such offence pending before it till its disposal.
FAQs on Section 496 of Income Tax Act 2025
What types of offences are covered under Section 496(1) of the Income Tax Act, 2025?
Section 496(1) covers offences punishable under the Chapter in which the section is located, and such offences are to be triable only by a Special Court if one has been designated for the concerned area, case, or class of cases.
Can regular courts try offences under this Chapter if a Special Court exists?
No, if a Special Court has been designated for the area or class of offences, only that Special Court can try such offences.
Who can initiate proceedings before a Special Court under this section?
A Special Court may take cognizance of an offence only upon a complaint made by an authority that is authorised under the Income Tax Act, 2025.
Does Section 496 override the Bharatiya Nagarik Suraksha Sanhita, 2023?
Yes, it operates notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023.
What happens to a case that was already being tried by a court before it was designated as a Special Court?
As per Section 496(2)(a), the court that has been designated as a Special Court shall continue to try offences already before it and offences arising under the Act after such designation.
If a court trying an offence under Section 520 is not designated as a Special Court, what is its role?
As per Section 496(2)(b), such a court shall continue to try the offence pending before it until its disposal.
Is a new trial required if the competent court gets designated as a Special Court during ongoing proceedings?
No, the ongoing trial continues in that court as it becomes the Special Court for that matter.
Can a Special Court try offences under this Act if the offence occurred outside its designated area?
Only if the Special Court is designated for the area, case, or class of case in which the offence occurred; otherwise, it lacks jurisdiction.
Is prior sanction or permission needed before an authority can file a complaint before the Special Court?
The section states that the complaint must be made by an authority authorised under the Act, implying that only specifically empowered authorities can do so.
