292Cognizance of offences.
Section 292 · Chapter XXIII · page 1067 of the Act
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Chapter XXIII · Miscellaneous
Other provisions that mention Section 292
Section 292 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.