Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court
[Section-498 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 498(1) of Income Tax Act 2025
498(1) Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor.
Section 498(2) of Income Tax Act 2025
498(2) The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases.
Section 498(3) of Income Tax Act 2025
498(3) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.
Section 498(4) of Income Tax Act 2025
498(4) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and the provisions of that Sanhita shall have effect accordingly.
FAQs on Section 498 of Income Tax Act 2025
What law governs proceedings before the Special Court under the Income Tax Act, 2025?
The provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 (including those related to bail and bonds), apply to proceedings before a Special Court, unless otherwise provided in the Income Tax Act, 2025.
Who is deemed a Public Prosecutor in proceedings before the Special Court?
The person conducting the prosecution before the Special Court is deemed to be a Public Prosecutor.
Can the Central Government appoint additional prosecutors for certain cases?
Yes, the Central Government may appoint a Special Public Prosecutor for any specific case or group of cases.
What qualifications are required to be appointed as a Public Prosecutor or Special Public Prosecutor?
A person must have practiced as an advocate for not less than seven years and must possess special knowledge of law to be qualified for such appointment.
Are Public Prosecutors and Special Public Prosecutors under this section recognized under the Bharatiya Nagarik Suraksha Sanhita, 2023?
Yes, they are deemed to be Public Prosecutors within the meaning of section 2(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and all provisions of that Sanhita apply accordingly.
Does Section 498 override other provisions in the Income Tax Act, 2025?
No, Section 498 applies only to the extent not otherwise provided in the Income Tax Act, 2025.
Can a person without legal experience be appointed as a Special Public Prosecutor?
No, only individuals with at least seven years of experience practicing law and possessing special legal knowledge can be appointed.
Are bail and bond provisions from the Bharatiya Nagarik Suraksha Sanhita, 2023 applicable in income tax prosecution cases?
Yes, such provisions apply to proceedings before a Special Court under the Income Tax Act, 2025, unless specifically excluded.
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