section 279A
Certain offences to be non-cognizable.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.]
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