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<h1>New Sections 292A and 292B in Income-tax Act: Impact on Convictions and Validity of Tax Documents.</h1> Sections 292A and 292B have been added to the Income-tax Act, 1961, through the Taxation Laws (Amendment) Act, 1975. Section 292A specifies that Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, do not apply to individuals convicted under this Act, except those under eighteen. Section 292B states that returns, assessments, notices, summons, or proceedings under this Act are not invalidated by mistakes or omissions if they align with the Act's intent and purpose.