Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita 2023 | ITA 2025

Section 498 of the Income-tax Act, 2025 corresponds to s. 281 A of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Save as otherwise provided in the Act, BNSS 2023 (replaces CrPC) applies to Special Court proceedings. Specific provisions…

Section 498 — - APPLICATION OF BHARATIYA NAGARIK SURAKSHA SANHITA 2023

Section 498 of the Income-tax Act, 2025 corresponds to s. 281A of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 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 the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor.

(2) The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases.

(3) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.

(4) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), and the provisions of that Sanhita shall have effect accordingly. CHAPTER XXIII MISCELLANEOUS Certain transfers to be void.

STATUTORY ARCHITECTURE

Save as otherwise provided in the Act, BNSS 2023 (replaces CrPC) applies to Special Court proceedings. Specific provisions in Income-tax Act override.

PRACTITIONER PLANNING NOTES

BNSS came into force 1-July 2024; replaces CrPC 1973; courts applying BNSS to income-tax offences from that date.

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. 498 -- Application of Bharatiya Nagarik Suraksha Sanhita 2023	s. 281A