Amendment status not verified — confirm the current text below against the official source.
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Bare Acts › Income tax Act, 1961
Cognizance of offences.--
Amendment status not verified — confirm the current text below against the official source.
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.