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of <h1>Income Tax Bill 2025 Clause 521 bars adult tax offenders from probation under new criminal codes</h1> Clause 521 of the Income Tax Bill, 2025 excludes adult tax offenders from probationary relief under the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023, with an exception for persons under eighteen years. This provision updates Section 292A of the Income-tax Act, 1961, which similarly barred probation but referenced the Code of Criminal Procedure, 1973. The legislative intent remains consistent: treating tax offences as serious economic crimes warranting actual punishment rather than conditional discharge. Courts cannot grant probation to adult tax offenders, ensuring uniformity in sentencing and enhancing deterrence. The updated statutory references align with the new criminal procedure code while maintaining the same policy objectives of strict enforcement and revenue protection.
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