Section 492
Section 492: certain offences are non-cognizable
Section 492 classifies a specific set of tax offences as "non-cognizable" - meaning, in criminal procedure terms, that police generally cannot arrest or investigate without the court's involvement in the way they would for a cognizable offence.
What Section 492 says
"Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 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."
This overrides the general classification rules of the Bharatiya Nagarik Suraksha Sanhita, 2023 for these specific tax offences.
Frequently asked questions
Which offences does Section 492 make non-cognizable?
Offences punishable under sections 476, 478, 479, 480, 482 or 484 of the Act.
Which law's classification does Section 492 override?
It overrides the classification rules under the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023).
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026