Bare ActsIncome tax Act, 1961

Section 292A

Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.--

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

Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

Section 292A – Income tax Act, 1961 | DailyLaw.ai