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of <h1>Direct Taxes Code Excludes Adult Offenders from Rehabilitation Under Section 360 CrPC and Probation of Offenders Act</h1> Section 309 of the Direct Taxes Code, 2010, specifies that the provisions of Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, do not apply to individuals convicted under this Code. The only exception is for individuals under eighteen years of age, who may still be considered under these provisions. This clause establishes a clear exclusion for adult offenders from the rehabilitative measures typically available under the mentioned statutes.
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