https://www.taxtmi.com/acts?id=52043 Section 497 mandates that offences under the Chapter punishable with imprisonment not exceeding two years, or with fine, or with both, shall be tried by the Special Court as summons cases, and that the summons-case procedural provisions of the relevant criminal procedure code apply to those trials. en-us Thu, 14 Aug 2025 18:46:56 +0530 Mon, 08 Sep 2025 16:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52043 Section 497 mandates that offences under the Chapter punishable with imprisonment not exceeding two years, or with fine, or with both, shall be tried by the Special Court as summons cases, and that the summons-case procedural provisions of the relevant criminal procedure code apply to those trials. Act-Rules Income Tax Thu, 14 Aug 2025 18:46:56 +0530 https://www.taxtmi.com/acts?id=52043