Income Tax Law
Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION
Section 497Trial of offences as summons case
Income-tax Act, 2025 (30 of 2025)
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.