Section 498 Income Tax Act 2025: BNSS Procedure and Public Prosecutors in Special Courts
Does the Bharatiya Nagarik Suraksha Sanhita, 2023 apply to income-tax prosecutions before Special Courts? Yes. Section 498 makes the BNSS applicable to Special Court proceedings, including bail and bonds, unless the Income-tax Act, 2025 provides otherwise. It also regulates who conducts prosecutions and the qualifications of Public Prosecutors and Special Public Prosecutors.
What does Section 498 provide?
Section 498 is titled Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court. It links the criminal procedure framework under the BNSS with the specialised trial arrangements for income-tax offences. Its opening qualification, save as otherwise provided in this Act, means that an express, applicable rule in the Income-tax Act takes precedence over the general BNSS procedure.
For example, Section 497 expressly requires certain offences to be tried as summons cases, even if the general procedural classification might otherwise differ. Section 498 does not dispense with the prosecution-sanction requirements in Section 491 or the Special Court framework in Sections 495 and 496.
Explanation of Section 498(1) to 498(4)
Section 498(1): Application of BNSS and status of prosecutor
Subject to contrary provisions of the Income-tax Act, the BNSS applies to proceedings before a Special Court, expressly including rules relating to bail and bonds. The person conducting the prosecution before the Special Court is treated as a Public Prosecutor.
Section 498(2): Appointment of Special Public Prosecutor
The Central Government may appoint a Special Public Prosecutor for an individual case or for a class or group of cases. The power is enabling; the subsection does not require a separate Special Public Prosecutor in every prosecution.
Section 498(3): Minimum professional experience
A person is not qualified for appointment as a Public Prosecutor or Special Public Prosecutor under this section unless that person has practised as an advocate for at least seven years, with the special knowledge of law contemplated by the provision. The statutory condition relates to the prosecutor's eligibility, not the accused person's representation.
Section 498(4): Deemed status under the BNSS
Every Public Prosecutor or Special Public Prosecutor appointed under Section 498 is deemed to be a Public Prosecutor within the meaning of Section 2(1)(v) of the BNSS, 2023. The procedural provisions of the BNSS consequently apply to that prosecutor in the relevant proceedings.
Relevant legal definitions
- Special Court
- A court designated under Section 495 to try the relevant income-tax offences, subject to the jurisdictional provisions in Section 496.
- BNSS
- The Bharatiya Nagarik Suraksha Sanhita, 2023 (Act 46 of 2023), India's criminal procedure legislation.
- Public Prosecutor
- A prosecutor recognised under the BNSS definition in Section 2(1)(v), including a person deemed to hold that status under Section 498(4).
- Special Public Prosecutor
- A prosecutor whom the Central Government may appoint under Section 498(2) for a case, class or group of cases, subject to Section 498(3).
- Bail and bond
- Procedural mechanisms governing release and attendance in criminal proceedings; their availability and conditions depend on the applicable BNSS provisions and the facts of the case.
Does Section 498 allow bail in income-tax prosecution?
Section 498(1) expressly brings the BNSS rules on bail and bonds into Special Court proceedings, subject to any applicable specific provision of the Income-tax Act. It does not grant automatic bail, declare every offence bailable or establish a separate bail entitlement. The court must consider the relevant offence, statutory classification, applicable procedural rules and circumstances of the application.
How does a prosecution proceed?
- Identify the alleged offence and any prior sanction or complaint requirement under the Income-tax Act, including Section 491 where applicable.
- Determine the competent Special Court and its jurisdiction under Sections 495 and 496.
- Apply the appropriate trial procedure, including the special summons-case direction under Section 497 when relevant.
- Use the BNSS for procedural matters not otherwise displaced by the Income-tax Act, including bail, bonds and conduct of proceedings.
- Ensure the prosecutor meets the statutory qualification requirements in Section 498(3).
Practical illustrations
Example 1: Application for bail
An accused person appears before a designated Special Court in an income-tax prosecution. The court examines the applicable BNSS bail provisions in light of Section 498(1), rather than treating Section 498 itself as a rule granting or denying bail.
Example 2: Appointment for multiple prosecutions
The Central Government appoints a Special Public Prosecutor for a group of related prosecutions. Section 498(2) permits an appointment for a class or group of cases, provided the appointee satisfies the qualification in Section 498(3).
Example 3: Advocate with insufficient experience
An advocate with five years of practice is proposed for appointment as a Special Public Prosecutor under Section 498. The minimum seven-year practice requirement has not been met, so the person does not satisfy the statutory qualification.
Example 4: Summons-case procedure
A Special Court tries an offence falling within Section 497. The special summons-case direction under that section operates alongside Section 498's general adoption of BNSS procedure.
Frequently asked questions
Does the BNSS apply to income-tax Special Courts?
Yes. Section 498(1) applies the BNSS to proceedings before a Special Court, except where the Income-tax Act provides otherwise.
Who can appoint a Special Public Prosecutor?
The Central Government may appoint one for a case, class or group of cases under Section 498(2).
How many years of advocacy practice are required?
At least seven years, together with the statutory requirement concerning special knowledge of law, under Section 498(3).
Does Section 498 itself prescribe a punishment?
No. It regulates criminal procedure and prosecutors; punishment, if any, arises under the relevant substantive offence provision.
Does Section 498 automatically make an accused eligible for bail?
No. It applies the relevant BNSS rules on bail and bonds; the court determines entitlement under the applicable law and facts.
Official statutory references
Read the Income-tax Act, 2025, as amended by the Finance Act, 2026 published by the Income Tax Department, particularly Sections 491 and 495 to 498. For the procedural framework, refer to the India Code text of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Editorial note: This is a general statutory explanation. The applicable procedure in a particular prosecution depends on the offence, court designation, current law and case-specific facts.