Section 292:
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.
43/1961 - The Income-tax Act, 1961 ▶
Act Number: 43
Act Name: The Income-tax Act, 1961
Year: 1961
Enactment Date: 1961-09-13
Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax
Ministry: Ministry of Finance
Department: Department of Revenue