Section 279A, Income-tax Act, 1961 — Certain offences to be non-cognizable

Chapter XXII · Offences and Prosecutions

279ACertain offences to be non-cognizable.

Section 279A · Chapter XXII · page 1028 of the Act

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.

Section 279A of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.