Section 492 Income Tax Act 2025: Which Tax Offences Are Non-Cognizable?
Can police arrest a person without a warrant for specified income-tax offences? Section 492 classifies six offences under the Income-tax Act, 2025 as non-cognizable, notwithstanding the general rules of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS).
What does Section 492 provide?
Section 492, headed "Certain offences to be non-cognizable", expressly provides that offences punishable under Sections 476, 478, 479, 480, 482 and 484 shall be deemed non-cognizable within the meaning of the BNSS, 2023. The provision applies notwithstanding anything contained in that Sanhita. It came into force with the Income-tax Act, 2025 on 1 April 2026.
Statutory text of Section 492
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.
Source: Income-tax Act, 2025 as amended by the Finance Act, 2026 - official consolidated text.
Which offences are covered?
| Section | Nature of offence | Classification under Section 492 |
|---|---|---|
| 476 | Specified failures to pay tax to the credit of the Central Government under Chapter XIX-B | Non-cognizable |
| 478 | Wilful attempt to evade tax, penalty or interest, including covered under-reporting | Non-cognizable |
| 479 | Wilful failure to furnish returns of income | Non-cognizable |
| 480 | Failure to furnish a block-period return setting forth undisclosed income | Non-cognizable |
| 482 | False statement in verification or other specified statements | Non-cognizable |
| 484 | Abetment of a false return or specified tax evasion | Non-cognizable |
Important distinction: Section 492 names only these six provisions. It does not itself classify every offence under the Income-tax Act as non-cognizable. The legal classification of another offence must be examined under the applicable law.
Relevant legal definitions
Non-cognizable offence
Under the BNSS, a non-cognizable offence is one for which a police officer has no authority to arrest without a warrant. The statutory definition and investigation rules must be read together; non-cognizable status does not mean that prosecution is prohibited.
Cognizable offence
A cognizable offence is one for which a police officer may arrest without a warrant in accordance with the applicable statutory provisions. Section 492 overrides an inconsistent general classification for the six specified income-tax offences.
Previous sanction
Section 491 separately requires previous sanction from the competent income-tax authority before proceedings for offences under Sections 473 to 484. Non-cognizable classification and prosecution sanction are distinct safeguards.
What are the practical consequences?
- Arrest: The police cannot rely on the offence's classification alone to arrest without a warrant for an offence covered by Section 492.
- Investigation: The BNSS rules governing investigation of non-cognizable cases apply, including the requirement of a Magistrate's order for police investigation where applicable.
- Prosecution: The Income Tax Department may still initiate prosecution, subject to the statutory sanction and other procedural requirements.
- Penalty and imprisonment: Section 492 does not cancel any punishment prescribed by the underlying offence provision.
- Bail: Non-cognizable does not automatically mean bailable; these are separate legal classifications.
Practical illustrations
Example 1: Wilful failure to file a return
If prosecution is contemplated for an alleged wilful failure to furnish a return under Section 479, the offence is deemed non-cognizable by Section 492. Whether the elements of Section 479 are established, and whether prosecution is properly sanctioned, are separate questions.
Example 2: False verification
A prosecution allegation under Section 482 concerning a knowingly false verification falls within Section 492. The prosecution must still establish the ingredients of the alleged offence, subject to applicable evidentiary rules.
Example 3: Offence not listed
Section 477, dealing with failure to pay tax collected at source, is not expressly named in Section 492. It would therefore be incorrect to assert that Section 492 itself declares an offence under Section 477 non-cognizable.
How does Section 492 interact with other provisions?
Section 491 concerns sanction and compounding; Section 492 concerns non-cognizable classification; and Section 493 addresses proof of entries in records or documents. Each serves a different procedural function. The corresponding provision under the Income-tax Act, 1961 was Section 279A.
Frequently asked questions
Can a person be arrested without a warrant solely for an offence listed in Section 492?
Section 492 deems the specified offences non-cognizable, meaning police have no authority to arrest without a warrant on that classification alone. Other lawful grounds or warrants must be assessed independently.
Does non-cognizable mean no prosecution or imprisonment?
No. The classification governs police powers and procedure; it does not remove the substantive offence or its prescribed punishment.
Does Section 492 cover TCS default under Section 477?
No. Section 477 is not among the six sections expressly listed in Section 492.
Is prosecution sanction still necessary?
Yes. Section 491 provides a separate requirement of previous sanction for prosecution under Sections 473 to 484.
Conclusion
Section 492 of the Income-tax Act, 2025 expressly treats offences under Sections 476, 478, 479, 480, 482 and 484 as non-cognizable under the BNSS, 2023. It is a procedural safeguard, not an exemption from criminal liability. The nature of the alleged offence, sanction under Section 491, and applicable BNSS procedure must be assessed together.
Legal information updated with reference to the Income-tax Act, 2025 as amended by the Finance Act, 2026. This article is general information and not a substitute for advice on specific facts.