Sections 280B and 280C of Income Tax Act 1961: Special Court Jurisdiction and Summons-Case Trial
Section 280B determines when offences under Chapter XXII of the Income Tax Act are triable by a designated Special Court and permits cognizance on an authorised complaint. Section 280C prescribes summons-case procedure for offences within its punishment threshold.
Section 280B - Offences triable by Special Court
Section 280B begins with a non-obstante clause. In the pre-BNSS statutory framework requested for this article, it operated notwithstanding anything contained in the Code of Criminal Procedure, 1973.
Exclusive trial by designated Special Court
Under Section 280B(a), offences punishable under Chapter XXII are triable only by the Special Court where a Special Court has been designated for the relevant area or areas, or for the relevant cases or class or group of cases, in which the offence was committed.
Pending cases and the Section 292 proviso
The proviso preserves continuity for a court competent to try offences under Section 292. A competent court that has been designated as a Special Court continues to try offences already before it and offences arising under the Act after designation. A competent court that has not been designated as a Special Court may continue to try an offence already pending before it until disposal.
Cognizance on authorised complaint
Section 280B(b) provides that a Special Court may, upon a complaint made by an authority authorised in this behalf under the Income Tax Act, take cognizance of the offence for which the accused is committed for trial. The complaint and the authority of the complainant should therefore be examined together with any sanction requirement applicable to the particular prosecution.
Meaning of Special Court
Section 280A provides the designation mechanism. The Central Government, in consultation with the Chief Justice of the relevant High Court, may designate by notification one or more courts of Magistrate of the first class as Special Courts for specified areas, cases, or classes or groups of cases. Whether Section 280B gives a particular Special Court jurisdiction therefore depends on the applicable designation notification.
Section 280C - Trial of offences as summons case
Section 280C also begins with a non-obstante clause. Under the pre-BNSS wording, notwithstanding the Code of Criminal Procedure, 1973, the Special Court must try an offence under Chapter XXII that is punishable with imprisonment not exceeding two years, or with fine, or with both, as a summons case. The provisions of the Code applicable to trial of summons cases apply accordingly.
What is a summons case under the pre-BNSS CrPC?
Under Section 2(w) of the Code of Criminal Procedure, 1973, a "summons-case" meant a case relating to an offence that was not a warrant-case. Section 2(x) defined a "warrant-case" as a case relating to an offence punishable with death, imprisonment for life, or imprisonment for a term exceeding two years. Section 280C specifically adopts summons-case procedure for Chapter XXII offences falling within the punishment threshold stated in that section.
Procedure for a summons case
Under the pre-BNSS framework, Chapter XX of the Code of Criminal Procedure contained the general procedure for trial of summons cases by Magistrates. Because Section 280C expressly applies summons-case procedure, the Special Court follows the applicable procedural provisions subject to the special provisions of the Income Tax Act.
Section 280B and Section 280C - How they work together
| Section 280B | Section 280C |
|---|---|
| Determines trial by the designated Special Court. | Determines the summons-case procedure for offences within the statutory punishment threshold. |
| Contains rules for designated and pending cases. | Applies where punishment does not exceed two years, or is fine, or both. |
| Allows cognizance on a complaint by an authorised authority. | Applies the criminal procedure rules governing summons-case trials. |
| Must be read with the Special Court designation under Section 280A. | Must be read with Section 280D and the applicable criminal procedure law. |
Evidence law before Bharatiya Sakshya Adhiniyam, 2023
Before 1 July 2024, the Indian Evidence Act, 1872 was the general law of evidence, subject to special provisions of the Income Tax Act. In a Chapter XXII prosecution before a Special Court, evidentiary questions could also engage Section 279B concerning proof of entries in records or documents, Section 278D concerning specified presumptions relating to search or requisition materials, and Section 278E concerning culpable mental state where the charged offence requires such a mental element.
The mode of trial under Section 280C does not by itself establish the ingredients of the alleged tax offence. The prosecution must prove the elements required by the substantive offence, subject to any applicable statutory presumptions and evidentiary provisions.
Related Special Court provisions
- Section 280A: designation of Special Courts by Central Government notification after consultation with the Chief Justice of the High Court.
- Section 280B: offences triable by the designated Special Court and cognizance on authorised complaint.
- Section 280C: summons-case trial for offences within the stated punishment threshold.
- Section 280D: application of criminal procedure provisions to Special Court proceedings, including provisions relating to bail or bonds, subject to the Income Tax Act.
Income-tax Act 2025 transition
The official Income Tax Department section-mapping material maps Section 280B of the 1961 Act to Section 496 of the Income-tax Act, 2025 and Section 280C to Section 497. Historical offences, complaints and pending proceedings must be considered with the applicable repeal and savings provisions and the law governing the relevant period.
Official references
- Income Tax Acts and official resources - Income Tax Department
- Section 280B - Income Tax Department
- Income Tax Act 1961 as amended by Finance Act 2025 - official PDF
- Income-tax Act 2025 and transition resources - Income Tax Department
- Official section mapping navigator
- Income Tax e-Filing Portal
- India Code - Central legislation
Important: For any prosecution, verify the Special Court designation notification, territorial or case jurisdiction, authority of the complainant, applicable sanction requirement, punishment prescribed for the charged offence and the procedural law applicable on the relevant date.