section 492
Certain offences to be non-cognizable
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.
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