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        F. Acts / Amendment Acts

        Section 72 - Insertion of new section 279A

        Taxation Laws (Amendment) Act, 1975
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Non-cognizable tax offences: specified Income-tax Act offences are declared non-cognizable under criminal procedure law by amendment. The amendment inserts section 279A in the Income-tax Act, providing that, notwithstanding the Code of Criminal Procedure, 1973, offences punishable under specified income-tax provisions shall be deemed non-cognizable within the meaning of that Code, effecting a statutory reclassification of those listed tax offences as non-cognizable for purposes of criminal procedure.
                          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 tax offences: specified Income-tax Act offences are declared non-cognizable under criminal procedure law by amendment.

                                The amendment inserts section 279A in the Income-tax Act, providing that, notwithstanding the Code of Criminal Procedure, 1973, offences punishable under specified income-tax provisions shall be deemed non-cognizable within the meaning of that Code, effecting a statutory reclassification of those listed tax offences as non-cognizable for purposes of criminal procedure.


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