Income-tax law | Special Courts

Section 280D: Criminal Procedure Before Special Courts

Application of criminal procedure, bail and bonds, and appointment of Public Prosecutors and Special Public Prosecutors under Indian income-tax law.

Section 280D of the Income-tax Act, 1961 governs criminal procedure before Special Courts dealing with income-tax offences. It addresses the procedural law applicable to trials, bail and bonds, the status of prosecutors, appointment of Special Public Prosecutors and minimum professional qualifications. The corresponding current provision is Section 498 of the Income-tax Act, 2025, operative from 1 April 2026.

Current-law update: The original heading refers to the Code of Criminal Procedure, 1973 (CrPC). The Income-tax Department's published 1961 Act includes a notification note directing that the reference be read as the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). Section 498 of the 2025 Act expressly names the BNSS. For older proceedings, examine commencement, repeal, saving and transition rules rather than assuming every earlier step is invalid.

What is Section 280D of the Income-tax Act, 1961?

Section 280D is a procedural provision in Chapter XXII (Offences and Prosecutions). It does not itself create a new tax offence or prescribe a punishment for tax evasion. Instead, it tells a designated Special Court which criminal procedure to follow and specifies who may conduct the prosecution.

Special Court: A court designated for trial of specified income-tax offences under Section 280A. Section 280B addresses offences triable by that court; Section 280C addresses summons-case trials for qualifying offences.

Section 280D: Explanation of each subsection

Section 280D(1): Criminal procedure, bail and prosecuting counsel

Unless the Income-tax Act provides otherwise, the criminal procedure legislation applies to proceedings before a Special Court, including bail and bonds. The person conducting prosecution before the Special Court is treated as a Public Prosecutor for this purpose. The proviso authorizes the Central Government to appoint a Special Public Prosecutor for an individual case or a class or group of cases.

The words save as otherwise provided mean that an express special rule in the tax legislation prevails over an inconsistent general procedural rule to the extent applicable. This does not eliminate procedural safeguards or guarantee bail in a particular case.

Section 280D(2): Minimum seven years of practice

A person appointed as Public Prosecutor or Special Public Prosecutor under this provision must have practised as an advocate for not less than seven years, with the special legal knowledge contemplated by the provision. The seven-year requirement is a statutory eligibility threshold, not a statement that every advocate with seven years of practice must be appointed.

Section 280D(3): Deemed status of Public Prosecutor

An appointee under Section 280D is deemed to be a Public Prosecutor for the purposes of the applicable criminal procedure law. The original text cross-referenced Section 2(u) of the CrPC; the Income-tax Department's consolidated publication notes the updated BNSS reference to Section 2(1)(v).

Section 498 of the Income-tax Act, 2025: Current corresponding provision

With the Income-tax Act, 2025 in force from 1 April 2026, Section 498 now expressly addresses application of the BNSS to proceedings before Special Courts. Its four subsections cover:

Section 498(1): BNSS provisions, including bail and bonds, apply unless the Act otherwise provides; the person conducting prosecution is deemed a Public Prosecutor.
Section 498(2): The Central Government may appoint a Special Public Prosecutor for any case or class or group of cases.
Section 498(3): A prosecutor appointed under this section must satisfy the minimum seven-year advocacy-practice requirement and special legal-knowledge condition.
Section 498(4): Such appointees are deemed Public Prosecutors within the meaning of BNSS Section 2(1)(v).

Important distinction: Section 498 is the corresponding new provision, not an amendment that simply renumbers the 1961 Act. The 1961 Act's repeal and saving provisions, dates of conduct and institution of proceedings, and any applicable procedural transition must be considered in legacy matters.

How these provisions operate in practice

Example: Bail application in an income-tax prosecution

Where a prosecution is before a designated Special Court, the court considers the relevant bail and bond provisions of the applicable criminal procedure law together with any overriding special provisions. Section 280D or Section 498 identifies the governing procedural framework; it does not decide the outcome of the bail application.

Example: Appointment of a Special Public Prosecutor

For a group of complex tax prosecution cases, the Central Government may appoint a Special Public Prosecutor under the applicable income-tax provision. The appointment should be assessed against the statutory experience and legal-knowledge requirements.

Checklist for parties and practitioners

Identify whether the alleged offence and prosecution are governed by the 1961 Act, the 2025 Act or relevant saving provisions.
Confirm that the trial court has been designated as a Special Court for the relevant territory or class of cases.
Check the authority for prosecution and the appointment or authorization of prosecuting counsel.
Apply the correct BNSS or saved procedural provisions to bail, bonds, trial and related applications.
Review the charge, prosecution sanction, evidence and procedural rights separately; Section 280D alone does not establish guilt.

Frequently asked questions

Does Section 280D create a criminal offence?

No. It sets out procedure and prosecution arrangements for Special Court proceedings. Offences and punishments are specified elsewhere in the Income-tax Act.

Can a Special Court grant bail?

Bail and bond provisions of the applicable criminal procedure law govern, subject to any special statutory provisions and judicial orders. Eligibility and discretion depend on the facts and relevant law.

Who can appoint a Special Public Prosecutor?

The Central Government may appoint one for a case or class or group of cases under the applicable income-tax provision.

What is the corresponding section in the Income-tax Act, 2025?

Section 498, which expressly applies the Bharatiya Nagarik Suraksha Sanhita, 2023, to Special Court proceedings.

Is seven years of advocacy practice required?

Yes. Both Section 280D(2) of the 1961 Act and Section 498(3) of the 2025 Act prescribe a minimum seven-year practice requirement for appointments under those provisions, together with the special legal-knowledge condition.

Official legislation and references

This article provides general legal information as of 28 October 2026. Check the latest statutory text, notifications and relevant court orders before acting in an individual case.