Trial of offences as summons case
[Section-497 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 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 Suraksha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply accordingly.
FAQs on Section 497 of Income Tax Act 2025
What type of offences under this Chapter are tried as summons cases?
Offences punishable with imprisonment not exceeding two years or with fine, or with both, are tried as summons cases.
Who conducts the trial of these offences?
The Special Court conducts the trial of such offences.
Does the Bharatiya Nagarik Suraksha Sanhita, 2023 apply to such trials?
Yes, the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 applicable to summons cases apply to such trials.
Can the Special Court follow any other procedure for these trials?
No, it must try the offence as a summons case irrespective of any other provision in the Bharatiya Nagarik Suraksha Sanhita, 2023.
Is there any exception to this treatment under Section 497?
No, Section 497 specifically overrides any contrary provisions in the Bharatiya Nagarik Suraksha Sanhita, 2023 for these cases.
What is the effective date of enforcement for Section 497?
Section 497 is effective from 1st April, 2026.
Does Section 497 apply to all offences under the Income Tax Act, 2025?
No, it applies only to offences under this Chapter that are punishable with imprisonment not exceeding two years or with fine, or with both.
Can an offence punishable with more than two years imprisonment be tried as a summons case under Section 497?
No, only offences with punishment not exceeding two years fall under the scope of Section 497.
What is the significance of the Special Court in this context?
The Special Court is specifically empowered under this section to try the designated offences as summons cases, following the relevant procedures.
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