Mera Samvidhaan All of Income-tax Act, 2025

Chapter XXII · Offences and Prosecution

492Certain offences to be non-cognizable.

Section 492 · Chapter XXII · page 578 of the Act

Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.

Section 492 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.