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Section 292A: Section 360 of the Code of Criminal Procedure, 1973† , and the Probation of Offenders Act, 1958, not to apply

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section292A
Marginal noteSection 360 of the Code of Criminal Procedure, 1973† , and the Probation of Offenders Act, 1958, not to apply
JurisdictionCentral
StatusRepealed

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