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of <h1>Income Tax Bill 2025 Clause 495 creates Special Courts for tax offense trials with specialized magistrates</h1> The Income Tax Bill, 2025's Clause 495 establishes Special Courts for tax offense trials, continuing the framework from Section 280A of the Income-tax Act, 1961. The Central Government, after consulting with the Chief Justice of the High Court, may designate Judicial Magistrates of first class as Special Courts for specific areas or case categories. These courts can also try connected offenses under the Bharatiya Nagarik Suraksha Sanhita, 2023, which replaces the Code of Criminal Procedure, 1973. The provision aims to ensure specialized, expeditious adjudication of tax offenses while maintaining judicial oversight and procedural consistency with updated criminal procedure laws.
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