Section 280B of Income Tax Act for AY 2023-24

Section 280B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Offences triable by Special Court.

Amended and updated notes on section 280B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Offences triable by Special Court.

Chapter XXII (Sections 275A to 280D) of the Income Tax Act 1961 deals with the provisions related to offences and prosecutions. Section 280B of IT Act 1961 provides for Offences triable by Special Court.

Recently, we have discussed in detail section 280A (Special Courts) of IT Act 1961. Today, we learn the provisions of section 280B of Income-tax Act 1961. The amended provision of section 280B is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 280B of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-280B: Offences triable by Special Court

Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),—

(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:

Provided that a court competent to try offences under section 292,—

  • (i) 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;
  • (ii) which has not been designated as a Special Court may continue to try such offence pending before it till its disposal;

(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.


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