section 280C
Trial of offences as summons case.
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), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall apply accordingly.
Study data processing for this section.
PDF: pending for this language.