Income Tax Law
Act 2025/ CHAPTER XXIII/ § 520
Income-tax Act, 2025 · CHAPTER XXIII — MISCELLANEOUS

Section 520Cognizance of offences

Income-tax Act, 2025 (30 of 2025)
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Referenced by
§ 496(2)