Special Courts
[Section-495 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 495(1) of Income Tax Act 2025
495(1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Judicial Magistrate of the first class as Special Court for such area or areas, or for such cases or class or group of cases, as specified in the notification.
Section 495(2) of Income Tax Act 2025
495(2) In this section, “High Court” means the High Court of the State in which a Judicial Magistrate of first class designated as Special Court was functioning immediately before such designation.
Section 495(3) of Income Tax Act 2025
495(3) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Bharatiya Nagarik Suraksha Sanhita, 2023, be charged at the same trial.
FAQs Section 495 of Income Tax Act 2025
What is a Special Court under the Income Tax Act, 2025?
A Special Court is a court of Judicial Magistrate of the first class designated by the Central Government, in consultation with the Chief Justice of the High Court, for trying offences punishable under Chapter XLVIII of the Income Tax Act, 2025.
Who has the authority to designate a Special Court?
The Central Government, in consultation with the Chief Justice of the High Court, has the authority to designate a Special Court.
What kind of offences do Special Courts try under this Act?
Special Courts try offences punishable under Chapter XLVIII of the Income Tax Act, 2025, which deals with offences and prosecutions.
Can a Special Court try other offences apart from those under the Income Tax Act, 2025?
Yes, a Special Court can also try offences other than those under the Income Tax Act, 2025 if the accused can be charged with them at the same trial under the Bharatiya Nagarik Suraksha Sanhita, 2023.
What is meant by “consultation with the Chief Justice of the High Court” in this context?
It means that the Central Government must seek and consider the opinion of the Chief Justice of the High Court of the State where the Judicial Magistrate of the first class is functioning before designating that court as a Special Court.
Does the designation of a Special Court affect its jurisdiction or functioning?
Yes, upon designation as a Special Court, it gains jurisdiction to try offences under the Income Tax Act, 2025 as well as related offences under the Bharatiya Nagarik Suraksha Sanhita, 2023.
What is the meaning of “High Court” under Section 495?
“High Court” refers to the High Court of the State in which a Judicial Magistrate of first class was functioning immediately before being designated as a Special Court.
Can there be more than one Special Court in a given area?
Yes, the Central Government may designate one or more courts for an area, or for certain cases or classes of cases, as specified in the notification.
Is a Special Court a new type of court?
No, it is an existing court of Judicial Magistrate of the first class that is designated for special purposes under the Act.
Does designation as a Special Court require a new appointment of judges?
No, the designation applies to the existing court and its presiding Judicial Magistrate; no new appointment is mandated under Section 495.
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