Section 521, Income-tax Act, 2025 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha…

Chapter XXIII · Miscellaneous

521Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply.

Section 521 · Chapter XXIII · page 609 of the Act

The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

Section 521 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.