https://www.taxtmi.com/acts?id=48965 No court lower than a Judicial Magistrate of the first class may try offences under the Income Tax Bill, 2025; the clause establishes a jurisdictional limitation that allocates trial venue and judicial competence for tax-related offences to a minimum magistrate level, excluding inferior courts from competence. en-us Fri, 14 Feb 2025 14:37:47 +0530 Fri, 14 Feb 2025 14:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48965 No court lower than a Judicial Magistrate of the first class may try offences under the Income Tax Bill, 2025; the clause establishes a jurisdictional limitation that allocates trial venue and judicial competence for tax-related offences to a minimum magistrate level, excluding inferior courts from competence. Act-Rules Bills Fri, 14 Feb 2025 14:37:47 +0530 https://www.taxtmi.com/acts?id=48965