Section 520
Section 520: cognizance of offences
Section 520 is a short provision fixing the minimum level of court that can try an offence under the Income-tax Act, 2025.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What Section 520 says
"No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act."
This means any prosecution for an offence under the Act must be tried by a Judicial Magistrate of the first class, or a court of higher rank - not by a lower court.
Frequently asked questions
Which court can try an offence under the Income-tax Act, 2025?
A Judicial Magistrate of the first class, or a court of higher rank - a court inferior to that level cannot try such offences.
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Talk to our tax team about this sectionLast updated 9 September 2026