1961Section 292

292. Cognizance of offences.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.

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