Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Non-cognizable classification of certain income tax offences restricts automatic arrests and criminal investigations under general criminal procedure. Certain specified offences under the Income tax Act are declared to be non cognizable for purposes of the Code of Criminal Procedure, 1973, so that offences punishable under the listed Income tax provisions are treated as non cognizable, changing the default criminal procedure consequences for enforcement and prosecution of those 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 classification of certain income tax offences restricts automatic arrests and criminal investigations under general criminal procedure.
Certain specified offences under the Income tax Act are declared to be non cognizable for purposes of the Code of Criminal Procedure, 1973, so that offences punishable under the listed Income tax provisions are treated as non cognizable, changing the default criminal procedure consequences for enforcement and prosecution of those tax offences.
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