Section 498
Section 498: procedure and prosecutors before the Special Court
Section 498 fills in the procedural framework for trials before a Special Court, applying the Bharatiya Nagarik Suraksha Sanhita, 2023 by default and laying down who can prosecute tax offences on the government's behalf.
General procedure applies
"Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor."
Public Prosecutors and Special Public Prosecutors
The Central Government may appoint a Special Public Prosecutor for any case or class or group of cases.
A person is not qualified to be appointed as a Public Prosecutor or Special Public Prosecutor under this section unless they have been in practice as an advocate for not less than seven years, requiring special knowledge of law.
Every person appointed as a Public Prosecutor or Special Public Prosecutor under this section is deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), and that Sanhita applies accordingly.
Frequently asked questions
What procedural law governs a trial before a Special Court under the Income-tax Act, 2025?
Save as otherwise provided in the Act, the Bharatiya Nagarik Suraksha Sanhita, 2023 applies, including its provisions on bail or bonds.
What experience does a Special Public Prosecutor need under Section 498?
At least seven years in practice as an advocate, with special knowledge of law, as required by Section 498(3).
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026