Income Tax Department

Ministry of Finance, Government of India

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Section 279A

Certain offences to be non-cognizable

Section

Section Number

279A

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 1961

Year

1976

Certain offences to be non-cognizable

Certain offences to be non-cognizable

2[Certain offences to be non-cognizable.

279A. Notwithstanding 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.]

 

2. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. l-10-1975.

 

 

[As Amended by the Finance Act, 1976]

Footnotes