Section 496 — Trial of Offences as Summons-Cases | ITA 2025

Section 496 of the Income-tax Act, 2025 corresponds to s. 280 C of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Special Court tries offences punishable with imprisonment up to 2 years as summons-cases; quicker disposal under BNSS.…

Section 496 — - TRIAL OF OFFENCES AS SUMMONS-CASES

Section 496 of the Income-tax Act, 2025 corresponds to s. 280C of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha S anhita, 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 group of cases, as the case may be, in which the offence has been committed;

(b) a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act, take cognizance of the offence for which the accused is committed for trial.

(2) For the purposes of sub-section (1)(a), the court competent to try offences under section 520,—

(a) which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under this Act after such designation;

(b) which has not been designated as a Special Court, may continue to try such offence pending before it till its disposal.

31. Substituted for “imprisonment which may extend to six months, and shall also be liable to fine” by the Finance Act, 2026, w.e.f. 1-4-2026. Trial of offences as summons case.

STATUTORY ARCHITECTURE

Special Court tries offences punishable with imprisonment up to 2 years as summons-cases; quicker disposal under BNSS.

PRACTITIONER PLANNING NOTES

Procedural efficiency for minor offences.

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.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 496 -- Trial of Offences as Summons-Cases	s. 280C