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<h1>Income Tax Bill 2025: Clause 497 mandates Special Court trials for minor offences as summons cases.</h1> Clause 497 of the Income Tax Bill, 2025 mandates that the Special Court will try offences punishable by imprisonment not exceeding two years, a fine, or both, as a summons case. This provision applies irrespective of the Bharatiya Nagarik Suraksha Sanhita, 2023, but the procedures outlined in this legislation for summons cases will still be applicable.