Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII · Offences and Prosecutions

280CTrial of offences as summons case.

Section 280C · Chapter XXII · page 1033 of the Act

Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall apply accordingly.

Other provisions that mention Section 280C

Section 280C 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.