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

Section 292a of Income Tax Act 1961 - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

1Nothing 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.

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1. Ins. by Act 41 of 1975, s. 78 (w.e.f. 1-10-1975).

Income Tax Act 1961

Section 291 Power to tender immunity from prosecution

Section 292 Cognizance of offences

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

Section 202B Return of income, etc., not to be invalid on certain grounds

Section 292BB Notice deemed to be valid in certain circumstances

Section 292C Presumption as to assets, books of account, etc

Section 292CC Authorisation and assessment in case of search or requisition

Section 293 Bar of suits in civil courts

Section 293A Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils