Income-tax law | Offences and prosecution | Updated 28 October 2026

Section 280B of the Income-tax Act, 1961: Offences Triable by Special Court

Section 280B governs which court may try income-tax prosecution offences, protects the continuity of specified pending proceedings, and provides for cognizance by a designated Special Court on an authorized complaint. Its corresponding provision under the Income-tax Act, 2025 is Section 496.

What does Section 280B mean?

A Special Court is a court designated for the trial of particular offences. Under Section 280A, the Central Government may, after consultation with the Chief Justice of the relevant High Court, designate courts of Magistrate of the first class as Special Courts for notified territories or classes of cases.

Jurisdiction means a court's legal authority to hear a case. Section 280B establishes exclusive jurisdiction for a designated Special Court, but only within the geographical area or category of cases covered by the applicable notification. It is therefore essential to check the actual designation notification before concluding that a particular prosecution must be heard in a particular court.

Section 280B of the Income-tax Act, 1961: Clause-by-clause explanation

Clause (a): Exclusive trial by the designated Special Court

Despite the general criminal-procedure law, offences punishable under Chapter XXII of the Income-tax Act, 1961 are triable only by the Special Court if one has been designated for the relevant area, case, class or group of cases. This is a conditional rule: a designation must actually cover the matter.

Proviso to clause (a): Continuity of proceedings

The proviso deals with courts competent to try offences under Section 292 of the 1961 Act:

• Proviso (i): If the competent court is designated a Special Court, it continues to try offences already before it and offences arising under the Act after designation.
• Proviso (ii): If a competent court has not been designated a Special Court, it may continue to try an offence already pending before it until disposal.

These transitional rules prevent automatic disruption of certain ongoing criminal trials solely because Special Courts have been designated. Whether a particular case falls within the proviso requires examination of its filing date, court competence, and the relevant notification.

Clause (b): Cognizance on an authorized complaint

Section 280B(b) permits the Special Court, on a complaint made by an authority authorized under the Act, to take cognizance of the offence. Cognizance is the court's judicial act of taking notice of an alleged offence for proceeding in accordance with law. The wording of the provision also refers to the accused being committed for trial; its application must be read alongside the governing criminal-procedure law and relevant judicial decisions.

Section 280B should be read with Section 280A (designation), Section 280C (summons-case procedure), Section 280D (criminal procedure) and Section 279 (prosecution sanction and compounding).

Section 496 of the Income-tax Act, 2025: Updated framework

Section 496 of the Income-tax Act, 2025 retains the central rule on exclusive trial by a designated Special Court. It expressly operates notwithstanding the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), which replaced the Code of Criminal Procedure, 1973 as the principal criminal-procedure legislation.

Section 496(1)(a): Exclusive jurisdiction

Offences punishable under Chapter XXII are to be tried only by the Special Court designated for the relevant area or cases. The notification identifying the court and its scope remains decisive.

Section 496(1)(b): Authorized complaint

A Special Court may take cognizance on a complaint by an authority authorized under the 2025 Act, subject to the applicable statutory procedure.

Section 496(2)(a) and (b): Existing and pending trials

The continuity rules are set out separately in Section 496(2). They refer to courts competent to try offences under Section 520 of the 2025 Act: a designated court continues proceedings before it, while a competent court not designated may continue a pending offence until disposal.

How to check the proper court for an income-tax prosecution

1. Identify the alleged offence: determine the charging provision, relevant dates, and which Income-tax Act applies.
2. Check authorization and sanction: review the statutory authority for the complaint and any required previous sanction.
3. Find the designation notification: establish whether a Special Court has been notified for the geographical area and category of offence.
4. Check existing proceedings: if a case was pending before designation, examine the applicable continuation provisions.
5. Apply the correct procedural law: consider the BNSS and any savings, special statutory rules and court directions.

Designation of a Special Court does not itself establish guilt. The prosecution must still prove the elements of the alleged offence under the applicable evidentiary and procedural rules, subject to any express statutory presumptions.

Practical illustrations

Example 1: Special Court designated for a district

Suppose a valid notification designates a Special Court for a district and the relevant class of income-tax prosecution. A prosecution within that notification's scope ordinarily must be tried by that Special Court, rather than by another court simply because it is geographically nearby.

Example 2: Case pending before designation

If a competent court is already hearing an offence when a Special Court is designated, the statutory continuation provisions may allow the existing court to complete the case. The result depends on whether that court is itself designated and on the applicable Act.

Example 3: Complaint without required authorization

A complaint must satisfy the statutory requirements for institution and cognizance. A challenge to authorization or sanction must be evaluated on the actual record; Section 280B is not a substitute for those requirements.

Frequently asked questions

Does every income-tax offence automatically go to a Special Court?

No. Exclusive Special Court trial applies where a Special Court has been validly designated for the relevant area or category of case.

Can a Magistrate continue an income-tax prosecution already pending?

In specified circumstances, yes. The proviso to Section 280B(a) and Section 496(2) contain continuity rules for competent courts and pending proceedings.

What is the difference between Sections 280A and 280B?

Section 280A concerns designation and powers of Special Courts; Section 280B concerns which offences those courts try, pending cases and cognizance. The corresponding 2025 Act provisions are Sections 495 and 496.

Which section applies from 1 April 2026?

Section 496 is the corresponding provision in the Income-tax Act, 2025. For older offences and pending proceedings, examine the repeal-and-savings framework rather than assuming that every existing case automatically moves to a new court.

Does a Special Court designation dispense with prosecution sanction?

No. Court designation and the authorization or sanction required to institute a prosecution are separate legal questions.

Official legislation and further reading

• Income Tax Department: Section 496, Income-tax Act, 2025
• Income Tax Department: Income-tax Act, 2025 (official PDF)
• Income Tax Department: Income-tax Act, 1961 (official consolidated PDF)
• Income Tax Department: Section 280B, Income-tax Act, 1961
• Gazette of India: Income-tax Act, 2025

This article provides general statutory information, not advice for a particular prosecution. Verify the latest notifications, amendments, judicial rulings and procedural requirements before relying on it.