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

Section 292A: Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.
1Nothing 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.
Notes:
1. Ins. by Act 41 of 1975, s. 78 (w.e.f. 1-10-1975).
Scroll to Top