Non-cognizable offences: certain income-tax offences are classified as non-cognizable despite provisions of the security code. Offences punishable under the specified income-tax provisions are to be treated as non-cognizable for the purposes of the referenced criminal statute, so ... Summary
Non-cognizable offences: certain income-tax offences are classified as non-cognizable despite provisions of the security code.
Offences punishable under the specified income-tax provisions are to be treated as non-cognizable for the purposes of the referenced criminal statute, so that, notwithstanding anything in that statute, those tax offences do not attract cognizance as defined by it.
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