Amendment status not verified — confirm the current text below against the official source.
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Bare Acts › Income-tax Act, 2025
Cognizance of offences.--
Amendment status not verified — confirm the current text below against the official source.
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.