Section 496 — Offences triable by Special Court
(1) Irrespective of anything contained in the Bharatiya Nagarik Suraksha
Sanhita, 2023 (46 of 2023),—
( a) the offences punishable under this Chapter shall be triable only by the
Special Court, if so designated, for the area or areas or for cases or class
or group of cases, as the case may be, in which the offence has been
committed;
( b) a Special Court may, upon a complaint made by an authority authorised
in this behalf under this Act, take cognizance of the offence for which
the accused is committed for trial.
(2) For the purposes of sub-section (1)(a), the court competent to try offences under
section 520,—
( a) which has been designated as a Special Court under this section, shall
continue to try the offences before it or offences arising under this Act
after such designation;
( b) which has not been designated as a Special Court, may continue to try
such offence pending before it till its disposal.
31. Substituted for “imprisonment which may extend to six months, and shall also be liable to
fine” by the Finance Act, 2026, w.e.f. 1-4-2026.
Related sections
- Section 473 — Contravention of order made during search action.]
- Section 474 — Failure to afford facility for inspection of books of account during search.]
- Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
- Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
- Section 477 — Failure to pay tax collected at source
- Section 478 — Wilful attempt to evade tax, etc
- Section 479 — Failure to furnish returns of income
- Section 480 — Failure to furnish return of income setting forth undisclosed income
- Section 481 — Failure to comply with a direction of special audit or valuation
- Section 482 — False statement in verification, etc
- Section 483 — Falsification of books of account or document, etc
- Section 484 — Abetment of false return, etc
- Section 485 — Punishment for second and subsequent offences
- Section 486 — Punishment not to be imposed in certain cases
- Section 487 — Offences by companies
- Section 488 — Offences by Hindu undivided family
- Section 489 — Presumption as to assets, books of account, etc., in certain cases
- Section 490 — Presumption as to culpable mental state
- Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- Section 492 — Certain offences to be non-cognizable
- Section 493 — Proof of entries in records or documents
- Section 494 — Disclosure of particulars by public servants
- Section 495 — Special Courts
- Section 497 — Trial of offences as summons case
- Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court