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    <title>Offences to be non-cognizable</title>
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    <description>Offences under the specified chapter are declared non-cognizable, displacing the investigative regime of the Code of Criminal Procedure, 1973, and thereby restricting police initiation of investigation and arrest without judicial sanction for the listed tax offences.</description>
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      <description>Offences under the specified chapter are declared non-cognizable, displacing the investigative regime of the Code of Criminal Procedure, 1973, and thereby restricting police initiation of investigation and arrest without judicial sanction for the listed tax offences.</description>
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