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of <h1>New Section 279A: Certain Income Tax Offenses Now Non-Cognizable, Police Need Warrant or Magistrate's Permission to Investigate.</h1> The Taxation Laws (Amendment) Act, 1975, introduces a new section 279A to the Income-tax Act, 1961. This section specifies that certain offenses under sections 276B, 276C, 276CC, 277, and 278 of the Income-tax Act are classified as non-cognizable, overriding the provisions of the Code of Criminal Procedure, 1973. This means that these offenses cannot be investigated by police without a warrant or permission from a magistrate.
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