Chapter XXII - Offences and Prosecution
Section 498
Section 498: procedure and prosecutors before the Special Court
Section 498 fills in the procedural framework for trials before a Special Court, applying the Bharatiya Nagarik Suraksha Sanhita, 2023 by default and laying down who can prosecute tax offences on the government's behalf.
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Need advice on Section 498?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 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.
(2) The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases.
(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.
(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 (46 of 2023), and the provisions of that Sanhita shall have effect accordingly.
Introduction
The Bharatiya Nagarik Suraksha Sanhita, 2023 generally applies to proceedings before a Special Court, including bail and bond provisions, unless the Income-tax Act provides otherwise.
Section 498 also addresses the prosecutor’s status, Central Government appointment of a Special Public Prosecutor and the minimum advocacy practice requirement.
Key takeaways
General procedural law
The 2023 Sanhita applies to Special Court proceedings subject to contrary provisions of the Income-tax Act.
Bail and bonds included
The statute expressly mentions those procedural topics.
Special prosecutor
The Central Government may appoint one for a case or group of cases.
Practice qualification
A prosecutor appointed under the section requires at least seven years of advocacy practice and special knowledge of law.
General procedure applies
"Save as otherwise provided in this Act, the provisions of Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 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."
Public Prosecutors and Special Public Prosecutors
The Central Government may appoint a Special Public Prosecutor for any case or class or group of cases.
A person is not qualified to be appointed as a Public Prosecutor or Special Public Prosecutor under this section unless they have been in practice as an advocate for not less than seven years, requiring special knowledge of law.
Every person appointed as a Public Prosecutor or Special Public Prosecutor under this section is deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), and that Sanhita applies accordingly.
Applying Section 498 in practice
Default framework. Unless this Act provides otherwise, the Bharatiya Nagarik Suraksha Sanhita applies to Special Court proceedings, including bail or bond provisions. The prosecution representative is treated as a Public Prosecutor; the Central Government may appoint a Special Public Prosecutor. The section states a seven-year advocate-practice qualification for such appointments.
Step-by-step flow for applying Section 498
- 1
Is the proceeding before a Special Court?
- No: Section 498 does not apply.
- Yes: Go to the next step.
- 2
Does the Income-tax Act provide otherwise on the point?
Section 498(1) applies the Bharatiya Nagarik Suraksha Sanhita, 2023, including its provisions on bails and bonds, "save as otherwise provided in this Act". Check for a specific provision of the Act first.
- 3
Who conducts the prosecution?
The person conducting the prosecution before the Special Court is deemed to be a Public Prosecutor (Section 498(1)). The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases (Section 498(2)).
- 4
Has the appointee practised as an advocate for not less than seven years?
Section 498(3) requires practice as an advocate for not less than seven years, requiring special knowledge of law.
- No: The person is not qualified to be appointed under this section.
- Yes: Go to the next step.
- 5
What is the appointee's status?
Under Section 498(4), the appointee is deemed to be a Public Prosecutor within the meaning of section 2(1)(v) of the Sanhita, and the Sanhita has effect accordingly.
Practical checklist
Do
- first check the Income-tax Act's special procedure, then the Sanhita default; verify prosecutor appointment and qualification where contested.
Illustrative example
Worked example: choosing a Special Public Prosecutor
Hypothetical facts (illustration only, not a real taxpayer): The Central Government wants to appoint a Special Public Prosecutor for a group of cases before a Special Court. Advocate A has practised for an assumed 9 years; Advocate B has practised for an assumed 5 years. Both work in tax law.
Power
Section 498(2) allows the Central Government to appoint a Special Public Prosecutor for a group of cases.
Advocate A
9 years is not less than seven years, so A meets the practice period in Section 498(3).
Advocate B
5 years is less than seven years, so B is not qualified under Section 498(3), whatever B's subject experience.
Status
If A is appointed, A is deemed a Public Prosecutor under section 2(1)(v) of the Sanhita (Section 498(4)).
Outcome
- Only Advocate A can be appointed under Section 498 on these assumed facts.
- Bail and bond questions in the trial follow the Sanhita unless the Act provides otherwise.
Glossary
- Special Public Prosecutor
- A prosecutor the Central Government may appoint under Section 498(2) for any case or class or group of cases before a Special Court.
Frequently asked questions
What procedural law governs a trial before a Special Court under the Income-tax Act, 2025?
Save as otherwise provided in the Act, the Bharatiya Nagarik Suraksha Sanhita, 2023 applies, including its provisions on bail or bonds.
What experience does a Special Public Prosecutor need under Section 498?
At least seven years in practice as an advocate, with special knowledge of law, as required by Section 498(3).
Need help applying this provision to your situation?
Talk to our tax team about this sectionLast updated 10 October 2026