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ITA 2025 · Section 497

Special Court to have Powers of Magistrate

Chapter XXII — Offences and ProsecutionsITA 2025AY 2026-27 onward

Section 497 of the Income-tax Act, 2025 corresponds to s. 280 C(2) of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Notwithstanding BNSS 2023, Special Court shall have all powers of First-Class Magistrate as well as Court of Session…

Section 497 — - SPECIAL COURT TO HAVE POWERS OF MAGISTRATE

Section 497 of the Income-tax Act, 2025 corresponds to s. 280C(2) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Notwithstanding BNSS 2023, Special Court shall have all powers of First-Class Magistrate as well as Court of Session for trial purposes.

PRACTITIONER PLANNING NOTES

  • Enhanced powers; cross-court ratio; sentencing authority at par with regular Sessions Court for income-tax 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.
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