×

Section 492 of Income Tax Act - Certain offences to be noncognizable

16
Last Updated: 01-04-2026

492. Certain offences to be non-cognizable.

Irrespective of anything contained in the Bhartiya Nagarik Suraksha Sanhita, 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.