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of <h1>Tax offences under Clause 520 must be tried by Judicial Magistrate first class or higher</h1> Clause 520 of the Income Tax Bill, 2025 restricts trial of tax offences to courts not inferior to a Judicial Magistrate of the first class, replacing Section 292 of the Income-tax Act, 1961. The key change removes reference to 'presidency magistrates' while maintaining the same jurisdictional threshold, aligning with modern criminal procedure terminology. This provision ensures tax offences are tried by experienced judicial officers rather than lower courts, safeguarding prosecution integrity and accused persons' rights. The restriction covers all offences under the Act and prevents jurisdictional challenges while potentially causing docket congestion in higher courts. The modification reflects the evolution of India's criminal justice system post-CrPC 1973, eliminating colonial-era terminology while preserving the core policy of ensuring competent judicial scrutiny for complex tax matters.
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