Probation of Offenders Act Not to Apply

Section 492 — - PROBATION OF OFFENDERS ACT NOT TO APPLY

Section 492 of the Income-tax Act, 2025 corresponds to s. 292A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Notwithstanding BNSS 2023, Probation of Offenders Act, 1958 / Section 360 of Code of Criminal Procedure (now BNSS), do not apply to economic offences below threshold relief; benefit of probation excluded for serious offences ss. 476, 477, 478(1), 479.

PRACTITIONER PLANNING NOTES

• No statutory probation; only judicial leniency at sentencing stage.

CROSS-REFERENCES

• s. 491 [279] -- sanction and compounding.
• s. 486 [278AA] -- reasonable cause.
• s. 487 [278B] -- offences by companies.
• s. 490 [278E] -- presumption of culpable mental state.