Special Courts for tax offences centralise jurisdiction and permit summons trials with CrPC procedures and qualified prosecutors. The amendment creates Special Courts by governmental designation to try specified income-tax offences, confers exclusive jurisdiction in designated areas or classes of cases while allowing continuation of pending trials, permits the Special Court to try related offences together, mandates that offences subject to short-term imprisonment or fine be tried as summons cases under the Criminal Procedure Code, applies CrPC provisions (including bail and bonds) to Special Court proceedings, and authorises appointment of Public Prosecutors or Special Public Prosecutors who must have a minimum seven years' advocacy practice.