https://www.taxtmi.com/caselaws?id=795529 Section 292A of the Income-tax Act excludes the application of Section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of offences under the Act, except persons below eighteen years of age. Accordingly, release on probation is unavailable to an adult convicted under Section 277, and the text states that a probationary release order was invalid and set aside. en-us Fri, 03 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795529 Section 292A of the Income-tax Act excludes the application of Section 360 of the Code of Criminal Procedure and the Probation of Offenders Act to persons convicted of offences under the Act, except persons below eighteen years of age. Accordingly, release on probation is unavailable to an adult convicted under Section 277, and the text states that a probationary release order was invalid and set aside. Case-Laws Income Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795529