Income Tax Department

Ministry of Finance, Government of India

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Section 492

Certain offences to be non-cognizable

Section

Section Number

492

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 2025

Year

2026

Certain offences to be non-cognizable

Certain offences to be non-cognizable.

492. Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.

Footnotes