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of <h1>Tax offences under two years imprisonment to be tried as summons cases by Special Courts under Clause 497</h1> Clause 497 of the Income Tax Bill, 2025 mandates that tax offences punishable with imprisonment not exceeding two years or fine be tried as summons cases by Special Courts. This provision mirrors Section 280C of the Income-tax Act, 1961, but references the new Bharatiya Nagarik Suraksha Sanhita, 2023 instead of the Code of Criminal Procedure, 1973. The non-obstante clause ensures this provision overrides general criminal procedure laws. This framework expedites minor tax offence trials through simplified procedures while maintaining judicial specialization in tax matters.
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