Cognizance of offences.
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Section 292: Cognizance of offences
The Income-tax Act, 1961Central Act ยท 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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 292 |
| Marginal note | Cognizance of offences |
| Jurisdiction | Central |
| Status | Repealed |
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