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Section 292 — Cognizance of offences.

Income-tax Act, 1961
Cognizance of offences.β€”No 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.β€”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.
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