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Section 497: Trial of offences as summons case

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

Trial of offences as summons case.

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.

Where this provision sits

ActThe Income-tax Act, 2025
Section497
Marginal noteTrial of offences as summons case
JurisdictionCentral
StatusIn force as published by the source

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