https://www.taxtmi.com/acts?id=52066 No court inferior to a Judicial Magistrate of the first class shall try any offence under the Income tax Act, confining trial jurisdiction to courts at or above that competence and excluding lower forums from taking cognizance of statutory offences. en-us Thu, 14 Aug 2025 18:52:35 +0530 Wed, 20 Aug 2025 10:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52066 No court inferior to a Judicial Magistrate of the first class shall try any offence under the Income tax Act, confining trial jurisdiction to courts at or above that competence and excluding lower forums from taking cognizance of statutory offences. Act-Rules Income Tax Thu, 14 Aug 2025 18:52:35 +0530 https://www.taxtmi.com/acts?id=52066