1961Section 279A

279A. Certain offences to be non-cognizable.

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From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·