New Provision
Section 496, IT Act 2025
Replaces (IT Act 1961)
280B
Chapter
Chapter XXI — Offences and Prosecutions
Effective From
1 April 2026
Statutory Text — Section 496
rrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 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.
Shahi & Co. — Our Understanding
This section is part of Chapter XXI of the Income Tax Act, 2025, effective from 1 April 2026. It carries forward the corresponding provision from the Income Tax Act, 1961 with simplified language and restructured drafting.
Practical Note: For specific guidance on how this provision applies to your situation, consult a qualified Chartered Accountant. The Income Tax Act, 2025 retains the substance of the old law while making it more accessible.
Shahi & Co., Chartered Accountants
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Disclaimer: This is a reproduction of Section 496 of the Income Tax Act, 2025 (No. 30 of 2025) as published in the Official Gazette of India (CG-DL-E-22082025-265620) for informational and reference purposes only. Shahi & Co., Chartered Accountants makes no warranty as to completeness or accuracy. For the official authenticated text refer to
egazette.gov.in or
incometaxindia.gov.in. This does not constitute legal or tax advice.