Cognizance of offences.
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Section 520: Cognizance of offences
The Income-tax Act, 2025Central Act ยท Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 520 |
| Marginal note | Cognizance of offences |
| Jurisdiction | Central |
| Status | In force as published by the source |
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