Section 495
Section 495: designation of Special Courts
Section 495 allows the Central Government to set up dedicated Special Courts to try offences under Chapter XXII of the Act, in consultation with the concerned High Court.
Designating a Special Court
"The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Judicial Magistrate of the first class as Special Court for such area or areas, or for such cases or class or group of cases, as specified in the notification."
Meaning of "High Court"
For this section, "High Court" means the High Court of the State in which a Judicial Magistrate of the first class designated as Special Court was functioning immediately before that designation.
Trying other offences alongside a tax offence
While trying an offence under the Act, a Special Court also tries any other offence (not referred to in sub-section (1)) with which the accused may, under the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), be charged at the same trial.
Frequently asked questions
Who designates a Special Court under the Income-tax Act, 2025?
The Central Government, acting in consultation with the Chief Justice of the concerned High Court, designates one or more Judicial Magistrate first class courts as Special Courts by notification.
Can a Special Court try other offences besides the tax offence?
Yes - under Section 495(3), a Special Court trying a tax offence can also try any other offence the accused is charged with at the same trial under the Bharatiya Nagarik Suraksha Sanhita, 2023.
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Talk to our tax team about this sectionLast updated 9 September 2026