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of <h1>Income Tax Bill 2025 Clause 496 grants Special Courts exclusive jurisdiction over tax offences replacing Section 280B</h1> The Income Tax Bill 2025's Clause 496 establishes exclusive jurisdiction for Special Courts to try tax offences, replacing Section 280B of the Income-tax Act 1961. The provision includes an overriding clause against the Bharatiya Nagarik Suraksha Sanhita 2023, requires authorized authority complaints for cognizance, and provides transitional arrangements for pending cases. Key changes include updated references to the new criminal procedure code and cross-reference to section 520 instead of section 292. The framework maintains policy continuity while modernizing procedural alignment, ensuring specialized adjudication of tax offences through designated courts with flexibility for geographical or case-specific designations.
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