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of <h1>Income Tax Bill 2025 Clause 492 makes specific tax offences non-cognizable requiring warrants for arrest</h1> The Income Tax Bill 2025's Clause 492 designates certain tax offences as non-cognizable, overriding the Bharatiya Nagarik Suraksha Sanhita 2023. This provision covers offences under sections 476, 478, 479, 480, 482, and 484, requiring warrants for arrest and judicial authorization for investigations. The clause succeeds Section 279A of the Income-tax Act 1961, which similarly classified specific tax offences as non-cognizable under the former Criminal Procedure Code. This legislative approach balances tax enforcement with procedural safeguards, protecting taxpayers from arbitrary arrest while maintaining prosecution capabilities through judicial oversight and encouraging voluntary compliance.
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