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Section - 292, Cognizance of offences (IT Act, 1961)

Section - 292, Cognizance of offences (IT Act, 1961)

Income Tax

Cognizance of offences.

No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.

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Section - 292, Cognizance of offences (IT Act, 1961)

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