Income Tax Act 2025: Section 492 for Tax Year 2026-27

Certain offences to be non-cognizable

[Section-492 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023, an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.

FAQs on Section 492 of Income Tax Act 2025

What is the primary purpose of Section 492 of the Income Tax Act, 2025?
Section 492 declares that certain offences under the Income Tax Act, 2025 shall be treated as non-cognizable, even if the Bharatiya Nagarik Suraksha Sanhita, 2023 states otherwise.

Which specific offences are covered under Section 492?
Offences punishable under sections 476, 478, 479, 480, 482, and 484 are covered under this provision.

What does it mean when an offence is ‘non-cognizable’?
A non-cognizable offence means police cannot arrest a person or start an investigation without prior approval from a magistrate.

Does Section 492 override the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023?
Yes, it applies notwithstanding anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023.

From when is Section 492 effective?
Section 492 comes into effect from 1st April, 2026.

Why has the Income Tax Act, 2025 classified these offences as non-cognizable?
This classification likely aims to prevent immediate arrest or investigation by police without judicial scrutiny for certain tax-related offences.

Can a taxpayer be arrested for offences mentioned under Section 492 without a magistrate’s permission?
No, since these offences are non-cognizable, arrest or investigation requires prior sanction from a magistrate.

Are all offences under the Income Tax Act, 2025 non-cognizable?
No, only the offences specifically listed under Section 492 are deemed non-cognizable.

Does Section 492 reduce the seriousness of the offences it covers?
No, it does not reduce the seriousness of the offences; it only changes the procedure for how they are dealt with by law enforcement.

Is Section 492 applicable to offences committed before 1st April, 2026?
No, it applies prospectively from 1st April, 2026, unless stated otherwise.