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1961Section 280C

280C. Trial of offences as summons case.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

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