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Home > Income Tax Act 2025 > Section-498Last Updated: Feb 19th 2025

Section-498 : Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court

Learn to understand the section-498 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

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1. Section-498 as per act

  1. Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor.
  2. The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases.
  3. A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.
  4. Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and the provisions of that Sanhita shall have effect accordingly.

2. Help and useful links for Section-498

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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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.