Section 495 — Special Courts | ITA 2025

Section 495 of the Income-tax Act, 2025 corresponds to s. 280 A (FA 2012) and Schedule of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Central Government, in consultation with Chief Justice of HC, designates Special Courts for trial…

Section 495 — - SPECIAL COURTS

Section 495 of the Income-tax Act, 2025 corresponds to s. 280A (FA 2012) and Schedule of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 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 courts74 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.

(2) For the purposes of this section, the expression “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.

(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 (46 of 2023), be charged at the same trial. Offences triable by Special Court.

STATUTORY ARCHITECTURE

Central Government, in consultation with Chief Justice of HC, designates Special Courts for trial of offences under Income-tax Act. Special Courts have exclusive jurisdiction; appeal to HC.

PRACTITIONER PLANNING NOTES

Speedier disposal; established in commercial centres; counsel must understand Special Court procedure.

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.

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INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 495 -- Special Courts	s. 280A (FA 2012) and Schedule