Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXIII · Miscellaneous

292ASection 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.

Section 292A · Chapter XXIII · page 1068 of the Act

Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

Section 292A 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.