Section 492: certain offences are non-cognizable

Introduction

The classification applies only to the six offence sections named. The rule operates despite anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023.

Key takeaways

Which offences are covered

Offences punishable under Sections 476, 478, 479, 480, 482 and 484 are deemed non-cognizable within the meaning of the Bharatiya Nagarik Suraksha Sanhita, 2023.

Scope and practical relevance

Classify the allegation by the offence section actually charged. Section 492 overrides the Sanhita’s general position for the six named offence provisions: 476, 478, 479, 480, 482 and 484. It should not be applied merely because a matter concerns income tax.

Keep three questions separate: whether the alleged conduct satisfies an offence, the procedural classification of that offence, and the lawful route for investigation or prosecution. Section 492 directly addresses the classification question.

Limits of this provision

Non-cognizable is not a synonym for “not an offence”, acquittal, immunity from prosecution or automatic bail. For the actual consequences, apply the Bharatiya Nagarik Suraksha Sanhita and other relevant provisions to the case.

Where more than one offence is alleged, classify each provision and obtain advice on the procedural consequences of the combined allegations. Section 492’s list should not be used to silently assign the same classification to an unlisted charge.

Step-by-step review

1. Read the complaint or charge document and list each alleged offence provision.

2. Compare each provision with the exact six-section list in Section 492.

3. For a listed offence, carry the non-cognizable classification into the applicable Sanhita analysis.

4. Check the separate prosecution and court requirements, including the relevant provisions of Sections 491 and 495–496 where applicable.

Hypothetical example

Hypothetical illustration: a complaint alleges an offence under Section 482 and another provision. Section 482 is within Section 492’s list. The other allegation must be checked separately; this provision does not establish its classification simply because it appears in the same complaint. The example does not determine guilt or the final procedure for combined charges.

Records to prepare

The complaint or charge document with exact provision numbers.

A classification note distinguishing listed and unlisted allegations.

Relevant sanction, complaint and court documents under the applicable prosecution framework.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 492

Practical checklist

Glossary

Non-cognizable

The procedural classification used by Section 492 with the meaning supplied by the Bharatiya Nagarik Suraksha Sanhita.

Charged provision

The particular offence section alleged in the case, which must be matched to the statutory list.

Frequently asked questions