Income Tax Act 2025: Section 497 for Tax Year 2025-26

Section 497 of the Income Tax Act 2025 mandates trial of offences (punishable up to 2 years or fine) by Special Court as summons case per BNSS 2023.

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Trial of offences as summons case

[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023, shall try an offence under this Chapter punishable with imprisonment not exceeding two years or with fine, or with both, as a summons case, and the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply accordingly.

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