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of <h1>Income Tax Bill 2025 Clause 498 updates criminal procedure code for tax offense prosecutions in Special Courts</h1> The Income Tax Bill 2025's Clause 498 replaces the Code of Criminal Procedure 1973 with the Bharatiya Nagarik Suraksha Sanhita 2023 for tax offense prosecutions before Special Courts. The provision maintains the same structure as existing Section 280D of the Income-tax Act 1961, requiring prosecutors to have seven years of advocacy experience and special legal knowledge. It allows the Central Government to appoint Special Public Prosecutors for complex cases and deems all appointed prosecutors as Public Prosecutors under the new criminal procedure code. This change modernizes the procedural framework while preserving qualification standards and prosecution mechanisms.
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