Non-cognizable classification of certain income tax offences restricts automatic arrests and criminal investigations under general criminal procedure. Certain specified offences under the Income tax Act are declared to be non cognizable for purposes of the Code of Criminal Procedure, 1973, so that ... Summary
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Non-cognizable classification of certain income tax offences restricts automatic arrests and criminal investigations under general criminal procedure.
Certain specified offences under the Income tax Act are declared to be non cognizable for purposes of the Code of Criminal Procedure, 1973, so that offences punishable under the listed Income tax provisions are treated as non cognizable, changing the default criminal procedure consequences for enforcement and prosecution of those tax offences.
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