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Section 279A: Certain offences to be non-cognizable

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Certain offences to be non-cognizable.

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section279A
Marginal noteCertain offences to be non-cognizable
JurisdictionCentral
StatusRepealed

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