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of <h1>Section 35M: No Probation for Adults Convicted Under Wealth Tax Act, 1957; Exceptions for Minors Only</h1> Section 35M of the Wealth Tax Act, 1957, specifies that the provisions of 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 for those under eighteen years of age. This implies that adults convicted of offenses under the Wealth Tax Act are not eligible for probationary measures typically available under these laws.
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