Chapter XXIII - Miscellaneous
Section 521
Section 521: Probation of Offenders Act, 1958 and BNSS section 401 not to apply
Section 521 stops a person convicted of an offence under the Income-tax Act, 2025 from getting the benefit of probation laws that could otherwise let them avoid a formal sentence - except where the convicted person is under eighteen years of age.
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Need advice on Section 521?
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
The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
Introduction
Section 521 limits the application of specified probation provisions to adults convicted of an Income-tax Act offence. The statutory exception is for a person under eighteen; the separate probation laws still govern whether relief is otherwise available.
Key takeaways
General exclusion
The two named probation provisions do not apply to a person convicted of an offence under this Act.
Age exception
The statutory exclusion does not extend to a convicted person who is under eighteen.
What Section 521 says
"The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age."
The exception for minors
The bar does not apply where the convicted person is under eighteen years of age - in that case, the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 are not excluded by this section; their applicability depends on those laws.
Applying Section 521 in practice
Age exception. The Probation of Offenders Act 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita 2023 do not apply to a person convicted of an offence under this Act unless that person was under 18. This concerns post-conviction treatment; it does not affect whether the offence was proved.
Step-by-step flow for applying Section 521
- 1
Has the person been convicted of an offence under this Act?
- No: Section 521 does not apply.
- Yes: Go to the next step.
- 2
Is relief sought under the Probation of Offenders Act, 1958 or section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023?
Section 521 deals only with these two laws.
- 3
Is the person under eighteen years of age?
- No: Those provisions do not apply; the person is sentenced under the Act.
- Yes: Section 521 does not exclude them; go to the next step.
- 4
Consider the relief under those laws on their own terms
Section 521 only lifts the bar for persons under eighteen. It does not grant probation; whether relief is given depends on those laws and the court.
Practical checklist
Do
- Confirm the convicted person’s age when applying the under-eighteen exception.
- Read the Probation of Offenders Act and section 401 of the Bharatiya Nagarik Suraksha Sanhita separately when the exception applies.
- confirm conviction under this Act and the person's age at the legally relevant time before describing the exception.
Avoid
- Do not treat the under-eighteen exception as an automatic grant of probation.
Illustrative example
Worked example: two co-accused of different ages
Hypothetical facts (illustration only, not a real taxpayer): Two persons are convicted of an offence under the Act. One, Mr. A, is 35. The other, B, was 16 when the offence took place and is 17 on conviction. Both ask the court for release on probation. All facts are assumed.
Conviction
Both are convicted of an offence under this Act.
Mr. A
He is not under eighteen, so the Probation of Offenders Act, 1958 and section 401 of the BNSS do not apply to him.
B
B is under eighteen, so Section 521 does not shut out those laws.
Court's decision for B
The court decides whether to give relief to B under those laws on their own terms.
Outcome
- Mr. A cannot get probation under those laws.
- B is not barred, but relief is not automatic.
Frequently asked questions
Can a person convicted under the Income-tax Act, 2025 get probation instead of a sentence?
Generally no - Section 521 excludes the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for such convictions, except where the convicted person is under eighteen years of age.
Who is the exception under Section 521 for?
A person convicted of an offence under the Act who is under eighteen years of age.
Does the exception automatically grant probation to someone under eighteen?
No. Section 521 only removes its exclusion for a person under eighteen; any benefit remains subject to the applicable law.
Need help applying this provision to your situation?
Discuss an income-tax proceeding with our teamLast updated 10 October 2026