Section 292 — Cognizance of offences.
Income-tax Act, 1961
Cognizance of offences.βNo court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act. 2[292A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.βNothing 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.Open in Lexace · Ask the AI about this section
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