Section 498 Income Tax Act 2025 Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. 498. (1) Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and… Read More »
Section 497 Income Tax Act 2025 Trial of offences as summons case. 497. The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 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… Read More »
Section 496 Income Tax Act 2025 Offences triable by Special Court. 496. (1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023),— (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… Read More »
Section 495 Income Tax Act 2025 Special Courts. 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… Read More »
Section 494 Income Tax Act 2025 Disclosure of particulars by public servants. 494. (1) A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. (2) No prosecution shall be instituted… Read More »
Section 493 Income Tax Act 2025 Proof of entries in records or documents. 493. Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either… Read More »
Section 492 Income Tax Act 2025 Certain offences to be non-cognizable. 492. Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 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.
Section 491 Income Tax Act 2025 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. 491. (1) A person shall not be proceeded against for an offence under section 473, 474, 475, 476, 477, 478, 479, 480, 481, 482, 483 or 484 except with the previous sanction of the Principal Commissioner or Commissioner or Commissioner (Appeals) or Joint Commissioner (Appeals). (2) The… Read More »
Section 490 Income Tax Act 2025 Presumption as to culpable mental state. 490 . (1) In any prosecution for any offence under this Act, which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to… Read More »
Section 489 Income Tax Act 2025 Presumption as to assets, books of account, etc., in certain cases. 489 . (1) Where during the course of any search made under section 247, any money, bullion, jewellery, virtual digital asset or other valuable article or thing (hereinafter referred to as the assets) or any books of account or other… Read More »