Bare ActsIncome tax Act, 1961

Section 279A

Certain offences to be non-cognizable.--

Amendment status not verified — confirm the current text below against the official source.

Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.

Section 279A – Income tax Act, 1961 | DailyLaw.ai