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Case lawIncome-tax Act 2025Chapter XXII › Section 498
Chapter XXIIwas s.280D

Section 498 of the Income-tax Act, 2025

Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. Successor to s.280D of the 1961 Act.

Where this section sits

Section 498 is in Chapter XXII — Offences and Prosecutions, which runs from section 473 to section 498.

← Section 497  ·  Section 499 →

What this section does

Sub-section (1) provides that, save as otherwise provided in the Act, the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 — including the provisions as to bails or bonds — shall apply to proceedings before a Special Court, and that the person conducting the prosecution before the Special Court shall be deemed to be a Public Prosecutor.

Sub-section (2) allows the Central Government also to appoint a Special Public Prosecutor for any case or class or group of cases.

Sub-section (3) fixes the qualification: a person is not qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under the section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.

Sub-section (4) provides that every person appointed as a Public Prosecutor or Special Public Prosecutor under the section shall be deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and that the provisions of that Sanhita shall have effect accordingly.

Why it is there

A Special Court trying offences under this Act needs a complete procedural code, and rather than reproduce one the section imports the Bharatiya Nagarik Suraksha Sanhita, 2023, subject to anything the Act itself provides. The deeming provisions then give the prosecutor before that court the same status and powers under the Sanhita as a Public Prosecutor in an ordinary criminal court.

Who it applies to

The figures, and what each one turns on

Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
WhatFigureThe condition on itWhere
Minimum standing for appointment as a Public Prosecutor or Special Public ProsecutorNot less than seven years in practice as an advocateThe practice must be such as requires special knowledge of lawSub-section (3)

What this means in practice

The opening words of sub-section (1) matter: the Sanhita applies save as otherwise provided in the Act, so any special procedure the Act lays down displaces it and the Sanhita fills the rest. The express mention of the provisions as to bails or bonds settles that an accused before a Special Court has the ordinary bail machinery available. Sub-section (3) is a bar on appointment — no one below seven years' practice may be appointed, whether as Public Prosecutor or Special Public Prosecutor. Sub-section (4) does not merely describe a title; by deeming the appointee a Public Prosecutor within section 2(1)(v) of the Sanhita it gives him the functions and powers that office carries.

An example

Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.

A person prosecuted before a Special Court for an offence under the Act applies for bail. The application is made under the Bharatiya Nagarik Suraksha Sanhita, 2023, which sub-section (1) carries into those proceedings expressly including its provisions as to bails or bonds, and the prosecution is conducted by a person deemed to be a Public Prosecutor — who must, under sub-section (3), have been in practice as an advocate for not less than seven years.

Where you meet this section

A person prosecuted for an offence under the Act meets this section in the conduct of the trial before the Special Court — it is the provision under which bail is sought and granted, and under which the prosecutor's standing to appear may be tested.

The words themselves

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
Section 498(1), Income-tax Act, 2025.
unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law
Section 498(3), Income-tax Act, 2025.

What people get wrong

What this replaced

The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.

See the full 1961 to 2025 concordance.

Circulars of the Board on this section

A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.

See the circulars index.

Notifications that reach this section

A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance.

See the notifications index.

What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.