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of <h1>Clause 498: New Income Tax Bill Applies Bharatiya Nagarik Suraksha Sanhita in Special Court Proceedings; Prosecutor Roles Defined</h1> Clause 498 of the Income Tax Bill, 2025, mandates the application of the Bharatiya Nagarik Suraksha Sanhita, 2023, to proceedings before a Special Court. It stipulates that the person conducting the prosecution is deemed a Public Prosecutor, with the Central Government authorized to appoint a Special Public Prosecutor for specific cases. Eligibility for appointment as a Public or Special Public Prosecutor requires at least seven years of legal practice and specialized legal knowledge. Appointees are recognized as Public Prosecutors under the Bharatiya Nagarik Suraksha Sanhita, 2023, ensuring its provisions are effectively applied.
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