Sections 279A and 279B of Income Tax Act 1961: Non-Cognizable Offences and Proof of Records

Section 279A classifies specified offences under the Income Tax Act as non-cognizable for criminal procedure purposes. Section 279B provides a special statutory method for admitting and proving entries contained in records or documents held by an income-tax authority.

Applicable-law note: This article explains Sections 279A and 279B of the Income Tax Act, 1961. For the historical legal position before the Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024, references to criminal procedure are explained with the Code of Criminal Procedure, 1973 and evidence is discussed with the Indian Evidence Act, 1872, subject to the special rules in the Income Tax Act. The Income-tax Act, 2025 came into force on 1 April 2026, so later matters also require examination of the new Act and applicable repeal, savings and transition provisions.

Section 279A - Certain offences to be non-cognizable

Section 279A begins with a non-obstante clause and, under the pre-BNSS statutory wording relevant to the requested period, operates notwithstanding anything contained in the Code of Criminal Procedure, 1973. It declares that the specified offences are deemed to be non-cognizable within the meaning of that Code.

Offences specifically covered by Section 279A

Provision	Subject of offence
Section 276B	Failure to pay specified tax to the credit of the Central Government.
Section 276C	Wilful attempt to evade tax, penalty or interest, or wilful attempt to evade payment, as applicable.
Section 276CC	Wilful failure to furnish a return of income in the circumstances specified by that section.
Section 277	False statement in verification or delivery of a false account or statement in the circumstances covered by the section.
Section 278	Abetment of a false return, account, statement or declaration.

Meaning of non-cognizable in the pre-BNSS framework

Under the Code of Criminal Procedure, 1973, a "non-cognizable offence" was an offence for which, and "non-cognizable case" a case in which, a police officer had no authority to arrest without warrant. Section 155 of the Code governed information and investigation relating to non-cognizable cases and, subject to the statutory exceptions, required an order of a Magistrate having power to try the case or commit it for trial before police investigation.

Section 279A is therefore a classification provision. It does not itself define the ingredients or punishment of Sections 276B, 276C, 276CC, 277 or 278. Those matters remain governed by the respective substantive prosecution provisions and other applicable provisions of Chapter XXII.

Section 279B - Proof of entries in records or documents

Section 279B is a special evidentiary provision for prosecution under Chapter XXII. Entries in records or other documents in the custody of an income-tax authority are admitted in evidence in proceedings for prosecution of a person for an offence under that Chapter.

Two statutory methods of proving entries

The entries may be proved in either of the following ways:

by producing the records or other documents in the custody of the income-tax authority that contain the entries; or
by producing a copy of the entries certified under the signature of the income-tax authority having custody of the records or documents, stating that the copy is a true copy of the original entries and that the original entries are contained in records or documents in that authority's custody.

What a certified copy under Section 279B should establish

On the wording of the section, the certification should identify the copy as a true copy of the original entries and state that those original entries are contained in records or other documents in the custody of the certifying income-tax authority. The provision thus creates a statutory route for proof without requiring the original departmental record to be produced in every case.

Section 279A and Section 279B - Different legal functions

Section 279A	Section 279B
Classifies specified tax offences as non-cognizable.	Provides a special method for admitting and proving departmental entries.
Historically operated notwithstanding the Code of Criminal Procedure, 1973.	Operates in prosecution proceedings for offences under Chapter XXII.
Covers Sections 276B, 276C, 276CC, 277 and 278.	Covers entries in records or documents in the custody of an income-tax authority.
Concerns criminal procedure classification.	Concerns evidentiary admission and proof.

Evidence law before Bharatiya Sakshya Adhiniyam, 2023

Before 1 July 2024, the Indian Evidence Act, 1872 was the general evidence statute. Section 279B operated as a special statutory rule within the Income Tax Act for entries in departmental records or documents. General evidentiary questions therefore had to be considered together with this specific statutory method of admission and proof.

Depending on the prosecution, relevant issues could include custody of the departmental record, identity of the entries relied upon, proper certification, whether the copy accurately reproduces the original entry, the connection between the entry and the alleged offence, and any other evidence needed to prove the ingredients of the substantive offence.

Related provisions: Sections 278D, 278E and 279

Section 278D separately applies statutory presumptions concerning specified assets, books of account and documents tendered by the prosecution after a search under Section 132 or requisition under Section 132A. Section 278E concerns the presumption as to culpable mental state where the charged offence requires such a mental element. Section 279 governs previous sanction for prosecution of the offences specified there and also provides for compounding of offences under Chapter XXII.

Income-tax Act 2025 transition

In the Income-tax Act, 2025, the subject matter of Section 279A is mapped to Section 492 and Section 279B to Section 493. Historical offences and proceedings arising under the Income Tax Act, 1961 must be considered with the repeal and savings provisions and the law applicable on the relevant date.

Official references

Important: Section 279A determines the non-cognizable classification of the offences expressly listed in it; it does not replace the substantive ingredients of those offences. Section 279B provides a special method of proof for departmental entries, but the prosecution must still establish the ingredients required by the offence charged, subject to applicable statutory presumptions.