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        Bills

        Clause 254 - Offences to be non-cognizable

        Direct Taxes Code, 2010
        Chapter XV
        PROSECUTION

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        Non-cognizable offences: tax offences under the chapter are treated as non-cognizable despite criminal procedure provisions. Offences under the specified chapter are declared non-cognizable, displacing the investigative regime of the Code of Criminal Procedure, 1973, and thereby restricting police initiation of investigation and arrest without judicial sanction for the listed tax offences.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Non-cognizable offences: tax offences under the chapter are treated as non-cognizable despite criminal procedure provisions.

                                Offences under the specified chapter are declared non-cognizable, displacing the investigative regime of the Code of Criminal Procedure, 1973, and thereby restricting police initiation of investigation and arrest without judicial sanction for the listed tax offences.


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