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of <h1>Special Courts Have Exclusive Jurisdiction Over Income Tax Offences Under Chapter of the Income-tax Act, 1961</h1> Offences under the specified chapter of the Income-tax Act, 1961, are exclusively triable by a designated Special Court for the relevant area or case category, overriding the general provisions of the Code of Criminal Procedure, 1973. A court previously competent to try offences under section 292 and designated as a Special Court shall continue jurisdiction over such offences, while courts not so designated may complete trials of pending cases. The Special Court may take cognizance of offences upon complaint by an authorized authority under the Act. This provision ensures specialized and centralized trial of income tax offences to enhance judicial efficiency and consistency.
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