TaxationaryHomeReview

1961Section 292A

292A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

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