https://www.taxtmi.com/acts?id=11025 A deeming provision in the Direct Taxes Code classifies specified tax offences as non-cognizable under the Code of Criminal Procedure, 1973, thereby precluding the exercise of police investigation and arrest powers available for cognizable offences and governing the procedural treatment of those offences irrespective of contrary provisions in the criminal procedure statute. en-us Thu, 20 Aug 2009 14:03:02 +0530 Thu, 20 Aug 2009 14:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11025 A deeming provision in the Direct Taxes Code classifies specified tax offences as non-cognizable under the Code of Criminal Procedure, 1973, thereby precluding the exercise of police investigation and arrest powers available for cognizable offences and governing the procedural treatment of those offences irrespective of contrary provisions in the criminal procedure statute. Act-Rules Bills Thu, 20 Aug 2009 14:03:02 +0530 https://www.taxtmi.com/acts?id=11025