Section 492: Certain offences to be non-cognizable

The Income-tax Act, 2025Central Act · Act 30 of 2025

Certain offences to be non-cognizable.

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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	492
Marginal note	Certain offences to be non-cognizable
Jurisdiction	Central
Status	In force as published by the source

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