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2025Section 492

492. Certain offences to be non-cognizable.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·