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    <title>Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply</title>
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    <description>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.</description>
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      <description>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.</description>
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