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4.8 ★★★★★ Excellence since 2016 Home > Income Tax Act 2025 > Chapter XXII > Section-492Last Updated: Oct 14th 2025
Section-492 seeks to provide for certain offences to be noncognizable irrespective of the provisions contained in the Bharatiya Nagarik Suraksha Sanhita, 2023. Learn to understand the section-492 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 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.
Quickly find the corresponding section under the new Income Tax Act, 2025.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.