Section - 279A (of Income Tax Act, 1961), Certain offences to be non-cognizable
Section - 279A (of Income Tax Act, 1961), Certain offences to be non-cognizable
Certain offences to be non-cognizable.
Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B (of Income Tax Act, 1961) or section 276C (of Income Tax Act, 1961) or section 276CC (of Income Tax Act, 1961) or section 277 (of Income Tax Act, 1961) or section 278 (of Income Tax Act, 1961) shall be deemed to be non-cognizable within the meaning of that Code.
×
