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)
Exclusion of probation and CrPC relief: not available for convictions under the Income-tax Act except for persons under eighteen. Persons convicted under the Income-tax Act are excluded from the application of the Code of Criminal Procedure provision concerning suspension or remission of sentence and from the Probation of Offenders Act, except where the convicted person is a minor under eighteen years of age.
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.
Exclusion of probation and CrPC relief: not available for convictions under the Income-tax Act except for persons under eighteen.
Persons convicted under the Income-tax Act are excluded from the application of the Code of Criminal Procedure provision concerning suspension or remission of sentence and from the Probation of Offenders Act, except where the convicted person is a minor under eighteen years of age.
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