§ 498
Chapter XXII — Offences And Prosecution
Section 498
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
498. (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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc