Income Tax Department

Ministry of Finance, Government of India

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Section 292

Cognisance of offences

Section

Section Number

292

Chapter

CHAPTER XXIII - MISCELLANEOUS

Act

Income-tax Act, 1961

Year

1981

Cognisance of offences

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]

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