What is Cognizance of offences? Section 360 of the Crpc and the Probation of Offenders Act, 1958, not to apply? What is the meaning of Return of income, etc., not to be invalid on certain grounds? Section 292, 292A and 292B of Income Tax Act 1961

Cognizance of offences, Section 360 of the Crpc and the Probation of Offenders Act, 1958, not to apply and Return of income, etc., not to be invalid on certain grounds are defined under section 292, 292A and 292B of Income Tax Act 1961. Provisions under these Sections are:

 

Section 292 of Income Tax Act "Cognizance of offences"

Section 292. No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.

 

Section 292A of Income Tax Act "Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply"

Section 292A. 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 292B of Income Tax Act "Return of income, etc., not to be invalid on certain grounds"

Section 292B. No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.

Home     About Us     Privacy Policy     Disclaimer     Sitemap