The Income-tax Act, 1961 · XXII — OFFENCES AND PROSECUTIONS

Section 280A. Special Courts

In force · As amended up to 2026-08

11[ 280A. Special Courts. —(1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or class or group of cases as may be specified in the notification. Explanation. —In this sub-section, "High Court" means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation. 1. Subs. by Act 49 of 1991, s. 70 (w.e.f. 1-10-1991). Earlier substituted by Act 26of 1988, s. 47 (w.e.f. 1-4-1989). 2. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.r.e.f. 1-6-2013). 3. Subs. by s. 4, ibid ., for "Director General" (w.r.e.f. 1-6-2013). 4. Ins. by Act 1 of 1965, s. 5 (w.e.f. 12-3-1965). 5. Subs. by Act 4 of 1988, s. 126, for " clauses (a), (b), (c), (d) and (e)" (w.e.f. 1-4-1988). 6. Subs. by Act 41 of 1975, s. 71, for "under sub-section (4A) of section 271" (w.e.f. 1-10-1975). 7. Ins. by Act 49 of 1991, s. 70 (w.r.e.f. 1-4-1962). 8. Ins. by Act 41 of 1975, s. 72 (w.e.f. 1-10-1975). 9. Ins. by Act 3 of 1989, s. 53 (w.e.f. 1-4-1989). 10.Subs. by Act 5 of 1964, s. 43, for "discioses any particulars, the disclosure of which is prohibited by section 137," (w.e.f. 1-4-1964). 11. Ins. by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012). (2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.

Source: India Code

How this section changed

  1. inserted by Act 23 of 2012, s. 111

    In force from 1 Jul 2012

    Footnote: 11. Ins. by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012).