Income-tax law | Offences and prosecutions | Updated October 2026
Section 279A of the Income-tax Act, 1961: Certain Offences to Be Non-Cognizable
Section 279A classifies specified income-tax prosecution offences as non-cognizable. This article explains the statutory rule, the five listed offences, its procedural implications, and the corresponding provision under the Income-tax Act, 2025.
What does non-cognizable mean?
A non-cognizable offence is an offence for which a police officer does not have authority to arrest without a warrant merely by virtue of that classification. Under the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), the concept is defined in section 2(1)(o). In general, investigation of a non-cognizable case requires an order of a Magistrate under section 174, subject to the applicable statutory framework.
Important distinction: Non-cognizable does not mean that the offence is non-punishable, automatically bailable, or immune from prosecution. Arrest, bail, investigation, cognizance and trial are separate legal questions.
Section 279A: statutory rule
Section 279A states that, notwithstanding the criminal procedure law, an offence punishable under section 276B, section 276C, section 276CC, section 277 or section 278 is deemed to be non-cognizable. The original statutory wording refers to the Code of Criminal Procedure, 1973; after the criminal law transition effective 1 July 2024, the applicable procedural references must be read with the relevant repeal, savings and adaptation provisions concerning the BNSS.
The provision was inserted by the Taxation Laws (Amendment) Act, 1975, with effect from 1 October 1975. The original article's legislative-history note is retained here for context.
Which offences are covered?
| 1961 Act section | Subject of offence | Section 279A treatment |
|---|---|---|
| 276B | Specified failures relating to payment of tax deducted at source or other sums covered by the provision | Deemed non-cognizable |
| 276C | Wilful attempt to evade tax, penalty or interest, or other conduct described in that section | Deemed non-cognizable |
| 276CC | Wilful failure to furnish a return of income in the circumstances specified by law | Deemed non-cognizable |
| 277 | False statement in verification or false account or statement | Deemed non-cognizable |
| 278 | Abetment of false return, account, statement or declaration | Deemed non-cognizable |
The table summarises the statutory subject matter; the precise ingredients, thresholds, exceptions and punishment depend on the applicable version of each offence provision.
Effect on investigation and prosecution
- Police powers: The non-cognizable classification limits warrantless arrest and ordinary police investigation powers under the applicable criminal procedure law.
- Income-tax prosecution: Classification under section 279A does not dispense with the sanction and institution requirements under section 279 where applicable.
- Judicial process: Prosecution may proceed before the competent court in accordance with the relevant tax and criminal procedure provisions.
- Case-specific defences: Whether a person has committed the offence depends on the statutory ingredients, available exceptions, evidence and judicial findings, not on the non-cognizable label alone.
Income-tax Act, 2025: corresponding Section 492
The Income Tax Department's official section-mapping navigator identifies section 492 of the Income-tax Act, 2025 as corresponding to section 279A of the 1961 Act. The new Act has applied since 1 April 2026, subject to savings for earlier periods and proceedings. For a new tax-year matter, consult the enacted text of section 492 and the related offence provisions rather than assuming that older section numbers remain current.
For historical matters, the Department explains that the 1961 Act continues to govern tax years beginning before 1 April 2026 and relevant pending proceedings.
Practical illustrations
Example 1: Alleged wilful failure to file a return
If prosecution is contemplated under section 276CC of the 1961 Act for a period governed by that Act, section 279A classifies that offence as non-cognizable. This does not decide whether the alleged failure was wilful or whether prosecution is otherwise legally sustainable.
Example 2: Alleged false verification
An allegation falling under section 277 may be prosecuted if the legal requirements are satisfied, but section 279A determines its non-cognizable classification for the purposes of the applicable criminal procedure.
Frequently asked questions
Does non-cognizable mean that the Income Tax Department cannot prosecute?
No. It is a procedural classification; prosecution may still be initiated in accordance with the applicable income-tax and criminal procedure provisions.
Can police arrest without a warrant solely for an offence listed in section 279A?
The non-cognizable classification does not itself confer a power of arrest without warrant. Any arrest must have an independent lawful basis under the applicable procedure.
Does Section 279A apply to every income-tax offence?
No. Its text expressly identifies five provisions: sections 276B, 276C, 276CC, 277 and 278. Other offences require separate examination.
What is the corresponding provision after 1 April 2026?
The official mapping identifies section 492 of the Income-tax Act, 2025.
Official statutory references
- Income Tax Department: Section 279A, Income-tax Act, 1961
- Income Tax Department: official 1961-to-2025 section mapping (279A to 492)
- Income Tax Department: commencement, repeal and transition under the 2025 Act
- India Code: Bharatiya Nagarik Suraksha Sanhita, 2023 and enacted legislation
This article provides general legal information and does not replace advice on the facts and law applicable to a particular prosecution.