What is the meaning Certain offences to be
non-cognizable? What is Proof of entries in records or
279A and 279B of Income Tax Act 1961
Certain offences to be non-cognizable and Proof of
entries in records or documents are defined under section
279A and 279B of Income Tax Act 1961. Provisions under these Sections
Section 278A of Income Tax Act "Certain offences
to be non-cognizable"
Section 279A. Notwithstanding anything contained in the
Code of Criminal Procedure, 1973 (2 of 1974), an offence
punishable under section 276B or section 276C or section
276CC or section 277 or section 278 shall be deemed to be
non-cognizable within the meaning of that Code.
Section 279B of Income Tax Act "Proof of entries in
records or documents"
Section 279B. Entries in the records or other documents in
the custody of an income-tax authority shall be admitted in
evidence in any proceedings for the prosecution of any
person for an offence under this Chapter, and all such
entries may be proved either by the production of the
records or other documents in the custody of the income-tax
authority containing such entries, or by the production of a
copy of the entries certified by the income-tax authority
having custody of the records or other documents under its
signature and stating that it is a true copy of the original
entries and that such original entries are contained in the
records or other documents in its custody.