Section 497: trial as a summons case for lower-punishment offences

Introduction

For those offences, the summons-case trial provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 apply. Section 497 states this rule despite anything in that Sanhita.

Key takeaways

Summons-case treatment

An offence under this chapter meeting the stated punishment condition is tried by the Special Court as a summons case, with the Sanhita’s summons-case trial provisions applying accordingly.

Scope and practical relevance

Start with the offence’s punishment as provided by law, not the sentence that a party expects in the individual case. The stated category is an offence under this Chapter punishable with imprisonment not exceeding two years, or fine, or both.

For that category, the Special Court must use summons-case trial procedure under the Bharatiya Nagarik Suraksha Sanhita, despite anything contained in that Sanhita. The provision addresses the trial form, alongside the Special Court framework.

Limits of this provision

A prosecution’s request for a sentence below two years does not itself bring a more severely punishable offence within Section 497. Identify the actual offence provision and any applicable limb defining its maximum punishment.

The summons-case direction does not itself reduce the statutory punishment, establish guilt, decide bail or set a universal deadline for completing the trial. Those matters need their own applicable provisions and orders.

Step-by-step review

1. Identify the precise offence and the statutory punishment applicable to the alleged facts.

2. Check whether the stated imprisonment, fine or combined-punishment condition is met.

3. Confirm the Special Court framework and then apply the Sanhita’s summons-case trial provisions as directed.

4. Maintain the complaint, charge, court designation and procedural orders so that the basis for the trial form is clear.

Hypothetical example

Hypothetical illustration: an offence under this Chapter carries imprisonment up to two years or a fine or both. In the Special Court, Section 497 directs summons-case treatment. By contrast, a request that the court impose only one year for an offence with a higher applicable statutory maximum does not, by itself, satisfy the section’s punishment condition.

Records to prepare

The offence text and the punishment limb applicable to the allegation.

The relevant court-designation and case records.

Orders recording the procedure followed and the submissions concerning it.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 497

Practical checklist

Glossary

Summons-case trial

The trial procedure under the Sanhita that Section 497 directs for the qualifying category.

Statutory maximum

The maximum punishment prescribed by the applicable offence provision, distinct from a requested sentence.

Frequently asked questions