Cognizance of offences
Cognizance of offences.
292. No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Cognizance of offences
Section Number
292
Chapter
CHAPTER XXIII - MISCELLANEOUS
Act
Income-tax Act, 1961
Year
2010
Cognizance of offences.
292. No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.