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    <title>Certain offences to be non-cognizable</title>
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    <description>Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the Expenditure-tax Act, 1987 shall be deemed to be non-cognizable within the meaning of that Code, thereby qualifying the normal criminal procedure regime and removing ordinary police cognizance and arrest-investigation powers for those tax offences.</description>
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      <title>Certain offences to be non-cognizable</title>
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      <description>Section 29 provides that, notwithstanding anything in the Code of Criminal Procedure, 1973, an offence punishable under the specified provisions of the Expenditure-tax Act, 1987 shall be deemed to be non-cognizable within the meaning of that Code, thereby qualifying the normal criminal procedure regime and removing ordinary police cognizance and arrest-investigation powers for those tax offences.</description>
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