Designation and functioning of Special Courts for the trial of offences under the proposed legislation : Clause 495 of the Income Tax Bill, 2025 Vs. Section 280A of the Income-tax Act, 1961
14 July, 2025
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Special Courts designation enables focused, consolidated trials for tax offences and aligns procedure with the new criminal code. Clause 495 empowers the Central Government, after consultation with the Chief Justice of the High Court, to notify one or more courts of Judicial ... Summary
Special Courts designation enables focused, consolidated trials for tax offences and aligns procedure with the new criminal code.
Clause 495 empowers the Central Government, after consultation with the Chief Justice of the High Court, to notify one or more courts of Judicial Magistrate of the first class as Special Courts for specified areas, cases or classes of cases to try offences under the Income Tax Bill, 2025; it permits these Special Courts to try related offences joined at the same trial under the applicable criminal procedure and updates procedural references to the Bharatiya Nagarik Suraksha Sanhita, 2023, while preserving the core scheme of Section 280A.
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