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THE INCOME TAX ACT, 2025
Section 498 of Income Tax Act - Ap...
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498. Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court.
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(1) Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor. |
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(2) The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases. |
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(3) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law |
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(4) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023, and the provisions of that Sanhita shall have effect accordingly. |
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