Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Accessibility Options
Font Size
Saturation
Help

Section 497

Trial of offences as summons case

Section

Section Number

497

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 2025

Year

2026

Trial of offences as summons case

Trial of offences as summons case.

497. The Special Court, irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), shall try an offence under this Chapter punishable with imprisonment not exceeding two years or with fine, or with both, as a summons case, and the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 as applicable in the case of trial of summons case, shall apply accordingly.

Footnotes