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Section 279A – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 279A. CERTAIN OFFENCES TO BE NON-COGNIZABLE.

 

 

Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.

 

 

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Income Tax Act, 1961 

 

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