Cognisance of offences
Cognisance 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.
[As amended by the Finance Act, 1981]
Cognisance of offences
Section Number
292
Chapter
CHAPTER XXIII - MISCELLANEOUS
Act
Income-tax Act, 1961
Year
1981
Cognisance 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.
[As amended by the Finance Act, 1981]
