Non-cognizable offences under the Direct Taxes Code render specified tax offences non-cognizable under criminal procedure. A deeming provision in the Direct Taxes Code classifies specified tax offences as non-cognizable under the Code of Criminal Procedure, 1973, thereby ... Summary
Non-cognizable offences under the Direct Taxes Code render specified tax offences non-cognizable under criminal procedure.
A deeming provision in the Direct Taxes Code classifies specified tax offences as non-cognizable under the Code of Criminal Procedure, 1973, thereby precluding the exercise of police investigation and arrest powers available for cognizable offences and governing the procedural treatment of those offences irrespective of contrary provisions in the criminal procedure statute.
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