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<h1>Income Tax Bill 2025 Clause 492: Tax Offences Under Sections 476, 478, 479, 480, 482, 484 Now Non-Cognizable.</h1> Clause 492 of the Income Tax Bill, 2025, designates specific offences as non-cognizable, overriding the Bharatiya Nagarik Suraksha Sanhita, 2023. Offences under sections 476, 478, 479, 480, 482, or 484 are included in this designation. This means these offences cannot be investigated by police without a court order, emphasizing a shift in handling certain tax-related offences.