279A Income Tax Act - Certain offences to be non-cognizable

Section 279a of Income Tax Act 1961 - Certain offences to be non-cognizable

1Notwithstanding 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.
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1. Ins. by Act 41 of 1975, s. 72 (w.e.f. 1-10-1975).

Income Tax Act 1961

Section 278A Punishment for second and subsequent offences

Section 278AA Punishment not to be imposed in certain cases

Section 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution

Section 278B Offences by companies

Section 278C Offences by Hindu undivided families

Section 278D Presumption as to assets, books of account, etc., in certain cases

Section 278E Presumption as to culpable mental state

Section 279 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner

Section 279A Certain offences to be non-cognizable

Section 279B Proof of entries in records or documents

Section 280 Disclosure of particulars by public servants