Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Sections 276B, 276C, 276CC, 277, 278 Offences Are Non-Cognizable Under CrPC</h1> Offences punishable under specified sections of the Income-tax Act, 1961, namely sections 276B, 276C, 276CC, 277, and 278, are classified as non-cognizable offences under the Code of Criminal Procedure, 1973. This means that such offences cannot be investigated by the police without prior approval from a magistrate. This provision overrides any general rules in the Code of Criminal Procedure regarding cognizability and was introduced by an amendment effective from October 1, 1975.
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