§ 497
Chapter XXII — Offences And Prosecution
Trial of offences as summons case
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
497. The Special Court, irrespective of anything contained in the Bharatiya
Nagarik Suraksha Sanhita, 2023 (46 of 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 Surak-
sha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply
accordingly.
Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings
before Special Court.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
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