520Cognizance of offences.
Section 520 · Chapter XXIII · page 608 of the Act
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Chapter XXIII · Miscellaneous
Other provisions that mention Section 520
Section 520 of The Income-tax Act, 2025 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.